CBIC relaxes GST refund rules, allows taxpayers to withdraw application CBIC has amended Goods and Services Tax (GST) rules and has excluded the time period from date of filing of refund application to date of issuance of deficiency memo PTI | May 20, 2021 | Updated 16:22 IST The Central Board of Indirect Taxes and Customs (CBIC) has rationalised GST refund provisions, including giving option to taxpayers to withdraw application. It has amended Goods and Services Tax (GST) rules and has excluded the time period from date of filing of refund application to date of issuance of deficiency memo by the officer from the overall time limit to file refund application.