https://www.taxtmi.com/notifications?id=135681 Amendments exclude the period between filing a refund claim and communication of deficiencies from the two year limitation, allow withdrawal of refund applications before provisional or final sanction by filing FORM GST RFD 01W, and mandate crediting back any electronic ledger debits on such withdrawal. They further revise withholding and release mechanics by substituting FORM GST RFD 07 with a two part form (Part A for withholding with reasons and Part B for release), and permit officers to release withheld refunds when withholding conditions no longer exist. en-us Tue, 18 May 2021 00:00:00 +0530 Wed, 19 May 2021 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135681 Amendments exclude the period between filing a refund claim and communication of deficiencies from the two year limitation, allow withdrawal of refund applications before provisional or final sanction by filing FORM GST RFD 01W, and mandate crediting back any electronic ledger debits on such withdrawal. They further revise withholding and release mechanics by substituting FORM GST RFD 07 with a two part form (Part A for withholding with reasons and Part B for release), and permit officers to release withheld refunds when withholding conditions no longer exist. Notifications GST Tue, 18 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135681