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This notification has come into effect from 18.05.2021. In the Central Goods and Services Tax Rules, 2017, in rule 23, in sub-rule (1), after the words “date of the service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, as the case may be, in exercise of the powers provided under the proviso to sub-section (1) of section 30,” shall be inserted; After sub-rule (4), the following sub-rules shall be inserted, namely :“(5) The applicant may, at any time before issuance of provisional refund sanction order in FORM GST RFD-04 or final refund sanction order in FORM GST RFD-06 or payment order in FORM GST RFD-05 or refund withhold order in FORM GST RFD-07 or notice in FORM GST RFD-08, in respect of any refund application filed in FORM GST RFD-01, withdraw the said application for refund by filing an application in FORM GST RFD-01W. (6) On submission of application for withdrawal of refund in FORM GST RFD-01W, any amount debited by the applicant from electronic credit ledger or electronic cash ledger, as the case may be, while filing application for refund in FORM GST RFD-01, shall be credited back to the ledger from which such debit was made.” In rule 92,in sub-rule (1), the proviso shall be omitted; in sub-rule (2),(i) for the word and letter “Part B”, the word and letter “Part A” shall be substituted; (ii) the following proviso shall be inserted, namely: “Provided that where the proper officer or the Commissioner is satisfied that the refund is no longer liable to be withheld, he may pass an order for release of withheld refund in Part B of FORM GST RFD- 07.”; In rule 96, in sub-rule (6), for the word and letter “Part B”, the word and letter “Part A” shall be substituted ;in sub-rule (7), for the words, letters and figures, “after passing an order in FORM GST RFD-06”, the Words, letters and figures, “by passing an order in FORM GST RFD-06 after passing an order for release of withheld refund in Part B of FORM GST RFD-07” shall be substituted; in FORM GST REG-21, under the sub-heading “Instructions for submission of application for revocation of cancellation of registration”, in the first bullet point “after the words “date of service of the order of cancellation of registration”, the words and figures “or within such time period as extended by the Additional Commissioner or the Joint Commissioner or Commissioner, as the case may be, in exercise of the powers provided under proviso to sub-section (1) of section 30,” shall be inserted; In rule 138E, for the words “in respect of a registered person, whether as a supplier or a recipient, who,” the words „‟in respect of any outward movement of goods of a registered person, who,” shall be substituted. For FORM GST RFD-07 substitutions made. For FORM GST RFD-01 B substitutions made.