Form GST PMT-2A: re-credit order restoring amounts to cash or credit ledger with tax, interest, penalty breakdown. Form GST PMT-2A is the draft payment-rule order authorising re-credit of an amount to a taxpayer's cash or credit ledger, identifying GSTIN, name, address, tax period, ledger (cash/credit) debited for a refund claim, originating order number and date, and requiring an itemised credit breakdown by tax, interest, penalty, fee and other components together with the reason for re-credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Form GST PMT-2A: re-credit order restoring amounts to cash or credit ledger with tax, interest, penalty breakdown.
Form GST PMT-2A is the draft payment-rule order authorising re-credit of an amount to a taxpayer's cash or credit ledger, identifying GSTIN, name, address, tax period, ledger (cash/credit) debited for a refund claim, originating order number and date, and requiring an itemised credit breakdown by tax, interest, penalty, fee and other components together with the reason for re-credit.
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