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of <h1>Electronic Credit Ledger: Re-credit Process for Rejected Refunds under Sections 35 and 38 Explained in GST Forms</h1> The electronic credit ledger, maintained in FORM GST PMT-2, records input tax credit claims for each registered taxable person on the Common Portal. It is debited when liabilities are discharged per section 35 and when refunds of unutilized amounts are claimed under section 38. If a refund is rejected, either wholly or partially, the debited amount is re-credited to the ledger by the proper officer using FORM GST PMT-2A. A refund is considered rejected if an appeal is finally denied or if the claimant agrees in writing not to appeal.
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