Refund procedure amended to allow withdrawal, exclude deficiency-response time from limitation, and enable release of withheld refunds. Amendments permit extension of time for revocation of cancellation by senior commissioners; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation where a fresh claim is filed after rectification; allow withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited ledger amounts; and substitute FORM GST RFD-07 to provide distinct Part A (withholding) and Part B (release) procedures, enabling release of withheld refunds when conditions no longer exist.
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Provisions expressly mentioned in the judgment/order text.
Refund procedure amended to allow withdrawal, exclude deficiency-response time from limitation, and enable release of withheld refunds.
Amendments permit extension of time for revocation of cancellation by senior commissioners; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation where a fresh claim is filed after rectification; allow withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited ledger amounts; and substitute FORM GST RFD-07 to provide distinct Part A (withholding) and Part B (release) procedures, enabling release of withheld refunds when conditions no longer exist.
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