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Refund claim withdrawal: applicants may withdraw GST refund applications before sanction and have ledger debits restored to original ledger. Amends Goa GST Rules to: allow time extensions for revocation of cancellation as extended by the Additional Commissioner/Commissioner; revise rule 138E to cover any outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation where a fresh claim is filed after rectification; permit withdrawal of refund applications before sanction or notice by filing FORM GST RFD-01W and mandate restoration of ledger debits on withdrawal; and replace/formalise FORM GST RFD-07 with separate Part-A (withholding) and Part-B (release) provisions.
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Provisions expressly mentioned in the judgment/order text.
Refund claim withdrawal: applicants may withdraw GST refund applications before sanction and have ledger debits restored to original ledger.
Amends Goa GST Rules to: allow time extensions for revocation of cancellation as extended by the Additional Commissioner/Commissioner; revise rule 138E to cover any outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation where a fresh claim is filed after rectification; permit withdrawal of refund applications before sanction or notice by filing FORM GST RFD-01W and mandate restoration of ledger debits on withdrawal; and replace/formalise FORM GST RFD-07 with separate Part-A (withholding) and Part-B (release) provisions.
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