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of <h1>Rule Form GST PMT-2A details re-crediting processes for GST payments and credits in the tax system.</h1> The statutory provision outlines the process for re-crediting amounts to a cash or credit ledger under the Goods and Services Tax (GST) framework. It refers to Rule Form GST PMT-2A, part of the draft GST Payment Rules from September 2016. This regulation is part of the broader legislative framework governing taxation, specifically addressing the administrative procedures for managing tax payments and credits within the GST system.
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