Refund procedure and registration revocation rules updated under Assam GST with withdrawal, withholding, and release mechanisms. Amendment of the Assam Goods and Services Tax Rules, 2017 revises the procedure for revocation of cancellation of registration, refund claims, withholding and release of refunds, and outward movement restrictions. It extends the period for filing revocation applications where authorised officers grant extension, excludes the deficiency-correction period from the refund limitation period, allows withdrawal of refund applications through FORM GST RFD-01W, and provides for credit back of amounts debited on withdrawal. It also substitutes FORM GST RFD-07 and inserts FORM GST RFD-01W.