GST INDIA Biz — Central Goods and Services Tax (Fourth Amendment) Rules, 2021.

Notification No. 15/2021

Date: May 18, 2021

Subject: Central Goods and Services Tax (Fourth Amendment) Rules, 2021.

Description:

This notification amends CGST Rules to allow extension of time for revocation of cancellation of registration, introduces FORM GST RFD-01W for withdrawal of refund claims, and revises refund withholding and release procedures. It also rationalises e-way bill blocking provisions.

Amendment:

This notification amends notification No. 3/2017

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