Notification No. 15/2021 – Central Tax | Date: 18.05.2021

Subject:
 

Summary:
Time limits for filing applications for revocation of cancellation of registration are made extendable by competent authorities. Provisions are inserted to allow withdrawal of refund applications and re-credit of amounts to electronic ledgers. Rules relating to withholding and release of refunds and e-way bill restrictions are amended.

Effective Date:
18 May 2021