Refund withdrawal and withholding rules updated, allowing withdrawal of refund claims and streamlined release of withheld refunds. Amendments permit extension of time for revocation of cancelled registration by designated officers; exclude the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; allow applicants to withdraw refund claims by filing FORM GST RFD 01W with re crediting of amounts debited from electronic ledgers; restructure withholding and release procedures by replacing FORM GST RFD 07 with Part A (withholding) and Part B (release) and enable officers to release withheld refunds when conditions no longer exist.
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Provisions expressly mentioned in the judgment/order text.
Refund withdrawal and withholding rules updated, allowing withdrawal of refund claims and streamlined release of withheld refunds.
Amendments permit extension of time for revocation of cancelled registration by designated officers; exclude the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year refund limitation; allow applicants to withdraw refund claims by filing FORM GST RFD 01W with re crediting of amounts debited from electronic ledgers; restructure withholding and release procedures by replacing FORM GST RFD 07 with Part A (withholding) and Part B (release) and enable officers to release withheld refunds when conditions no longer exist.
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