https://www.taxtmi.com/notifications?id=136065 Amendments permit extension of time to apply for revocation of cancellation under the proviso to sub-section (1) of section 30; exclude the period from filing FORM GST RFD-01 to communication of deficiencies in FORM GST RFD-03 from the two year limitation for fresh refund claims; allow withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers; substitute FORM GST RFD-07 to provide separate withholding (Part-A) and release (Part-B) orders; and amend rule 138E wording and REG-21 instructions accordingly. en-us Thu, 20 May 2021 00:00:00 +0530 Tue, 06 Jul 2021 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136065 Amendments permit extension of time to apply for revocation of cancellation under the proviso to sub-section (1) of section 30; exclude the period from filing FORM GST RFD-01 to communication of deficiencies in FORM GST RFD-03 from the two year limitation for fresh refund claims; allow withdrawal of refund applications before sanction by filing FORM GST RFD-01W with automatic re-crediting of debited electronic ledgers; substitute FORM GST RFD-07 to provide separate withholding (Part-A) and release (Part-B) orders; and amend rule 138E wording and REG-21 instructions accordingly. Notifications GST - States Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136065