1. Revocation of cancellation of registration: Vide amendment in Rule 23(1) of CGST Rules, power has been given to Additional Commissioner, Joint Commissioner and the Commissioner to extend the time limit (30 days from the date of order of cancellation of application) of filing the revocation application against cancellation order. However, such power was already available under Section 30 of CGST Act. Said amendment has been introduced to align the provisions of CGST Rules with the CGST Act. 2. Time limit of filing GST Refund: Vide insertion of proviso to Rule 90(3) of CGST Rules, period from the date of filing of refund till the date of communication of deficiencies by the proper officer, has been excluded for computing the time period of two years, in respect of fresh refund claim to be filed after the rectification of said deficiencies. Earlier, vide Circular No. 125/44/2019 - GST dated 18 November 2019, such period was included in the time limit of filing subsequent GST refund application resulting in the rejection of refund claims. 3. Withdrawal of refund claim: Vide insertion of new sub rule 5 and 6 to Rule 90 of CGST Rules, a registered person can now withdraw the refund application at any time prior to issuance of provisional/ final refund order or refund payment/ withhold/ rejection order. Further, any amount debited from electronic credit ledger or electronic cash ledger (at the time of filing of refund application) will be credited back to the respective ledgers post filing of the said withdrawal application. 4. E-Way Bill restriction: Generation of E-way bill as per Rule 138E of the CGST Rules, has been restricted for outward supplies made by suppliers not furnishing GST returns for 2 consecutive periods. Earlier said restriction was applicable even in case of non-filing of GST returns by recipient.