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    <title>Sikkim Goods and Services Tax (Fourth Amendment) Rules, 2021.</title>
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    <description>The amendment permits extension of the period for revocation of cancellation by senior officers; excludes the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year limitation for refund claims when a fresh claim is filed after rectification; allows applicants to withdraw refund applications before any refund order or notice by filing FORM GST RFD 01W with restoration of debited amounts to the original electronic ledger; and substitutes a revised FORM GST RFD 07 to separate orders for withholding and for release of withheld refunds, enabling officers to release withheld amounts when conditions no longer exist.</description>
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    <pubDate>Tue, 18 May 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/notifications?id=136974</link>
      <description>The amendment permits extension of the period for revocation of cancellation by senior officers; excludes the interval between filing FORM GST RFD 01 and communication of deficiencies in FORM GST RFD 03 from the two year limitation for refund claims when a fresh claim is filed after rectification; allows applicants to withdraw refund applications before any refund order or notice by filing FORM GST RFD 01W with restoration of debited amounts to the original electronic ledger; and substitutes a revised FORM GST RFD 07 to separate orders for withholding and for release of withheld refunds, enabling officers to release withheld amounts when conditions no longer exist.</description>
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      <pubDate>Tue, 18 May 2021 00:00:00 +0530</pubDate>
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