Refund withdrawal: allows applicants to withdraw refund claims before sanction, restores ledger credits, and excludes deficiency period from limitation. Amendments permit extension of time to apply for revocation of cancellation under the proviso to sub-section (1) of section 30; exclude the period from filing FORM GST RFD-01 to communication of deficiencies in FORM GST RFD-03 from the two year limitation for fresh refund claims; allow withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers; substitute FORM GST RFD-07 to provide separate withholding (Part-A) and release (Part-B) orders; and amend rule 138E wording and REG-21 instructions accordingly.
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Provisions expressly mentioned in the judgment/order text.
Refund withdrawal: allows applicants to withdraw refund claims before sanction, restores ledger credits, and excludes deficiency period from limitation.
Amendments permit extension of time to apply for revocation of cancellation under the proviso to sub-section (1) of section 30; exclude the period from filing FORM GST RFD-01 to communication of deficiencies in FORM GST RFD-03 from the two year limitation for fresh refund claims; allow withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers; substitute FORM GST RFD-07 to provide separate withholding (Part-A) and release (Part-B) orders; and amend rule 138E wording and REG-21 instructions accordingly.
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