Refund procedure changes: formal withdrawal process and exclusion of deficiency period from refund limitation, with withholding/release rules. Amendments effective 18 May 2021 revise Karnataka GST Rules to: allow revocation of cancellation within an extended period granted under section 30(1) proviso; exclude the interval between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD-01W with ledger re-crediting; substitute FORM GST RFD-07 into Part A (withholding) and Part B (release) with procedural rules for release orders; amend rule cross references and narrow rule 138E to outward movement of goods.
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Refund procedure changes: formal withdrawal process and exclusion of deficiency period from refund limitation, with withholding/release rules.
Amendments effective 18 May 2021 revise Karnataka GST Rules to: allow revocation of cancellation within an extended period granted under section 30(1) proviso; exclude the interval between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two year refund limitation; permit withdrawal of refund applications via FORM GST RFD-01W with ledger re-crediting; substitute FORM GST RFD-07 into Part A (withholding) and Part B (release) with procedural rules for release orders; amend rule cross references and narrow rule 138E to outward movement of goods.
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