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    <description>Amendments adjust timelines for revocation of registration to include extensions by senior officers; exclude the period between filing RFD-01 and communication of deficiencies in RFD-03 from the two year limitation for rectified refund claims; permit withdrawal of refund applications via FORM GST RFD-01W with restoration of any ledger debits; and revise withholding and release procedures by substituting a two part FORM GST RFD-07 and empowering officers to release withheld refunds when withholding conditions cease to exist.</description>
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