Refund withholding rules updated to allow withdrawal, ledger credit reversal, and conditional release mechanisms upon satisfaction. Amendments allow extension of time to apply for revocation of registration by senior officers; clarify rule scope to cover outward movement of goods; exclude the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for fresh refund claims after rectification; permit withdrawal of refund applications via FORM GST RFD-01W with ledger credits reversed on withdrawal; and restructure FORM GST RFD-07 to provide separate withholding and release parts and enable release orders when withholding conditions cease to exist.