This notification has come into effect from 18.05.2021. In the said rules, in rule 90,: In sub-rule (3), the following proviso shall be inserted, namely: "Provided that the time period, from the date of filing of the refund claim in FORM GST RFD-01 till the date of communication of the deficiencies in FORM GST RFD-03 by the proper officer, shall be excluded from the period of two years as specified under sub-section (1) of Section 54, in respect of any such fresh refund claim filed by the applicant after rectification of the deficiencies."; After sub-rule (4), the following sub-rules shall be inserted, namely:- 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. 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 the said rules, in rule 92,- In sub-rule (1), the proviso shall be omitted: In sub-rule (2), - for the word and letter "Part B", the word and letter "Part A" shall be substituted; For the word and letter "Part B", the word and letter "Part A" shall be substituted; 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 an order for release of may pass withheld refund in Part B of FORM GST RFD- 07. In the said rules, 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