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    <title>CENTRAL GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2021</title>
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    <description>Amendments permit revocation of cancellation of registration within thirty days or within an extended period granted by senior officers and update Form GST REG 21; they exclude the interval between filing a refund claim and communication of deficiencies from the two year refund limitation, introduce a formal withdrawal procedure for refund applications via Form GST RFD 01W with restoration of debited ledger amounts on withdrawal, substitute Form GST RFD 07 to reallocate withholding and release orders, and revise Rule 138E to clarify the prohibition on furnishing Part A information in Form GST EWB 01 for outward movement of goods.</description>
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      <description>Amendments permit revocation of cancellation of registration within thirty days or within an extended period granted by senior officers and update Form GST REG 21; they exclude the interval between filing a refund claim and communication of deficiencies from the two year refund limitation, introduce a formal withdrawal procedure for refund applications via Form GST RFD 01W with restoration of debited ledger amounts on withdrawal, substitute Form GST RFD 07 to reallocate withholding and release orders, and revise Rule 138E to clarify the prohibition on furnishing Part A information in Form GST EWB 01 for outward movement of goods.</description>
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