https://www.taxtmi.com/notifications?id=137578 The amendment (effective 18 May 2021) permits senior officers to extend the time for revocation of cancellation; excludes the interval between refund filing and deficiency communication from the two year limitation for fresh refund claims after rectification; allows applicants to withdraw refund applications via FORM GST RFD-01W with ledger credits restored; substitutes FORM GST RFD-07 to provide distinct Part A withholding and Part B release orders; and narrows rule 138E to outward movement of goods, alongside related form and cross reference updates. en-us Fri, 24 Dec 2021 00:00:00 +0530 Sat, 29 Jan 2022 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137578 The amendment (effective 18 May 2021) permits senior officers to extend the time for revocation of cancellation; excludes the interval between refund filing and deficiency communication from the two year limitation for fresh refund claims after rectification; allows applicants to withdraw refund applications via FORM GST RFD-01W with ledger credits restored; substitutes FORM GST RFD-07 to provide distinct Part A withholding and Part B release orders; and narrows rule 138E to outward movement of goods, alongside related form and cross reference updates. Notifications GST - States Fri, 24 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137578