I have filed a refund application by debiting my Electronic Credit Ledger. I now want to withdraw the same by filing GST RFD-01W (A new functionality introduced on GST Portal) What is relevant rule for this form? If I withdraw my refund claim in how many days amount earlier debited from my ECL will be re-credited back in my ECL?

Reply— A per new Functionalities made available for Taxpayers on GST Portal (February, 2021), earlier the taxpayers had no option to withdraw their refund applications, if they had committed any mistake while filing the application, a functionality has now been implemented for the taxpayer, to withdraw an already filed refund application, by filing Form GST RFD-01W (until the Refund Processing Officer issues an acknowledgement in Form GST RFD-02 or a deficiency memo in Form GST RFD-03)

There is no separate provision in GST law for this new functionality.