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