https://www.taxtmi.com/notifications?id=136250 Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries. en-us Mon, 26 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136250 Amendments effective 18 May 2021 add procedural provisions: rule 23 permits Commissioner-level extension of the time to apply for revocation of cancellation of registration; rule 90 excludes the period between filing FORM GST RFD-01 and communication of deficiencies in FORM GST RFD-03 from the two-year limitation for corrected refund claims, allows withdrawal of refund applications via FORM GST RFD-01W prior to any sanction or notice, and mandates restoration of ledger debits upon withdrawal; rules 92 and 96 and FORM GST RFD-07 are revised to govern withholding and release of refunds with distinct Part-A and Part-B entries. Notifications GST - States Mon, 26 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136250