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<h1>West Bengal Amends GST Rules: Changes to Registration Cancellation, Refund Timelines, and Application Procedures Effective May 18, 2021.</h1> The Government of West Bengal has issued a notification amending the West Bengal Goods and Services Tax (WBGST) Rules, 2017, effective from May 18, 2021. Key amendments include changes to rules regarding the extension of time for revocation of registration cancellation, exclusion of certain periods from the refund claim timeline, and provisions for withdrawal of refund applications. Additionally, modifications have been made to forms and procedures related to refund withholding and release. The amendments aim to streamline processes and provide clarity on timelines and conditions for tax-related procedures under the WBGST Act.