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    <title>Meghalaya Goods and Services Tax (Fourth Amendment) Rules, 2021.</title>
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    <description>Amendments permit the Additional Commissioner, Joint Commissioner or Commissioner to extend the period for filing revocation of cancellation; exclude from the two year refund limitation the period between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 where a fresh claim is filed after rectification; allow withdrawal of refund applications by filing FORM GST RFD 01W with automatic crediting back to the debited electronic ledgers; and substitute FORM GST RFD 07 separating withholding (Part A) and release (Part B) orders with related procedural cross reference changes.</description>
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