https://www.taxtmi.com/notifications?id=136245 The Uttarakhand Goods and Services Tax Rules were amended with deemed commencement from 18 May 2021. The amendments extend the time for revocation of cancellation of registration where enlarged under section 30(1), revise refund limitation by excluding the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03, and permit withdrawal of refund applications through FORM GST RFD-01W with credit back to the relevant ledger. The withholding and release mechanism for refunds was also streamlined through substituted FORM GST RFD-07 and related changes to refund processing and rule 138E. en-us Thu, 08 Jul 2021 00:00:00 +0530 Mon, 08 Jun 2026 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136245 The Uttarakhand Goods and Services Tax Rules were amended with deemed commencement from 18 May 2021. The amendments extend the time for revocation of cancellation of registration where enlarged under section 30(1), revise refund limitation by excluding the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03, and permit withdrawal of refund applications through FORM GST RFD-01W with credit back to the relevant ledger. The withholding and release mechanism for refunds was also streamlined through substituted FORM GST RFD-07 and related changes to refund processing and rule 138E. Notifications GST - States Thu, 08 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136245