Refund Procedure Amendment allows exclusion of deficiency response time and withdrawal of refund claims before sanction. Amendments modify time limits and procedures under the WBGST Rules: rule 23 permits revocation within an extended period granted by designated officers; rule 90 excludes the period between filing a refund claim and communication of deficiencies from the two year limitation, allows withdrawal of refund applications via FORM GST RFD 01W with re crediting of debited electronic ledgers; rules 92 and 96 and FORM GST RFD 07 are revised to provide a two part withholding/release mechanism and to permit release of withheld refunds when withholding conditions cease to exist.
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Provisions expressly mentioned in the judgment/order text.
Refund Procedure Amendment allows exclusion of deficiency response time and withdrawal of refund claims before sanction.
Amendments modify time limits and procedures under the WBGST Rules: rule 23 permits revocation within an extended period granted by designated officers; rule 90 excludes the period between filing a refund claim and communication of deficiencies from the two year limitation, allows withdrawal of refund applications via FORM GST RFD 01W with re crediting of debited electronic ledgers; rules 92 and 96 and FORM GST RFD 07 are revised to provide a two part withholding/release mechanism and to permit release of withheld refunds when withholding conditions cease to exist.
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