https://www.taxtmi.com/notifications?id=135802 Amendments effective 18 May 2021 revise refund procedure by excluding the interval between filing FORM GST RFD-01 and deficiency communication in FORM GST RFD-03 from the two year limitation for rectified claims, permit withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers upon withdrawal, and replace FORM GST RFD-07 with a two part form to record withholding (Part A) and release (Part B) of refunds, while clarifying release mechanisms and related rule text substitutions. en-us Mon, 24 May 2021 00:00:00 +0530 Mon, 07 Jun 2021 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=135802 Amendments effective 18 May 2021 revise refund procedure by excluding the interval between filing FORM GST RFD-01 and deficiency communication in FORM GST RFD-03 from the two year limitation for rectified claims, permit withdrawal of refund applications via FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers upon withdrawal, and replace FORM GST RFD-07 with a two part form to record withholding (Part A) and release (Part B) of refunds, while clarifying release mechanisms and related rule text substitutions. Notifications GST - States Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=135802