https://www.taxtmi.com/notifications?id=135728 Amendments permit extension of the revocation period by senior officers and broaden rule 138E to cover any outward movement of goods. Refund procedure changes exclude the interval from filing RFD 01 to communication of deficiencies in RFD 03 from the two year limitation for fresh claims after rectification. Applicants may withdraw refund applications before sanction or notice by filing FORM GST RFD 01W, with debited electronic credit or cash ledger amounts restored. FORM GST RFD 07 is replaced by a two part form enabling withholding in Part A and release in Part B, and officers may release withheld refunds when conditions no longer exist. en-us Mon, 24 May 2021 00:00:00 +0530 Tue, 01 Jun 2021 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135728 Amendments permit extension of the revocation period by senior officers and broaden rule 138E to cover any outward movement of goods. Refund procedure changes exclude the interval from filing RFD 01 to communication of deficiencies in RFD 03 from the two year limitation for fresh claims after rectification. Applicants may withdraw refund applications before sanction or notice by filing FORM GST RFD 01W, with debited electronic credit or cash ledger amounts restored. FORM GST RFD 07 is replaced by a two part form enabling withholding in Part A and release in Part B, and officers may release withheld refunds when conditions no longer exist. Notifications GST - States Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135728