Relief measure undertaken to provide benefit to the taxpayer
Exclusion of time period between filing of refund application and receiving deficiency memo from the limitation period of 2years as specified under Section 54 of CGST Act 2017
A relief has been given to the taxpayer by excluding the deficiency period in respect of any fresh refund claim filed by the applicant after rectification of the deficiencies.
Facility provided to taxpayer for allowing withdrawal of refund app
Taxpayer can now withdraw the refund application by filing an application in Form GST RFD-01W at any point of time before issuance of provisional refund sanction order in Form GST RFD-04 or final refund sanction order in Form GST RFD-06 or payment order in Form GST RFD-05 or refund withhold order in Form GST RFD-07 or notice in FORM GST RFD-08. ? On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.