Refund procedure: applicants may withdraw refund applications before sanction, restoring ledger debits and excluding deficiency periods from limitation. Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund procedure: applicants may withdraw refund applications before sanction, restoring ledger debits and excluding deficiency periods from limitation.
Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries.
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