Credit of rejected refund ensures re-credit to electronic credit ledger upon rejection or deficiency notice.

Rule 5 mandates that amounts debited due to communicated deficiencies be re-credited to the electronic credit ledger, and that amounts rejected on refund under rule 4, wholly or partly, must be re-credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal.

---

---

---