Notification No. 15/2021
Date: May 18, 2021
Subject: Amendment to CGST Rules, 2017 relating to revocation of cancellation, refund procedures, and e-way bill restrictions.
Description:
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