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Changes in the GST Rules: Refund, Registration cancellation order, E-Way bill

Refund related

  • Calculation of the limitation period when deficiency memo is issued
  • Withdrawal of the refund application
  • Withholding of refund

Revocation of the registration cancellation order

  • Extension of time limits for seeking the revocation of the registration cancellation order

E-Way bill

  • Restrictions on the facility of E-way bill

Source Yagnes Desai & Co

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