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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

 

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