Refund withholding and withdrawal procedures clarified, including ledger re credit and deficiency period exclusion from limitation. Amendments to the Andhra Pradesh GST Rules refine revocation of cancellation timelines by permitting Commissionerial extensions; exclude the period between filing a refund claim and communication of deficiencies from the two year refund limitation when deficiencies are rectified; allow applicants to withdraw refund applications prior to any refund sanction with automatic re credit of debited electronic ledgers; and reconfigure FORM GST RFD 07 to separate withholding (Part A) and release (Part B) orders, while introducing FORM GST RFD 01W for withdrawal of refund applications.