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<h1>GST refund re-credit order restores amount to cash or credit ledger after rejection, with tax, interest and penalties specified.</h1> Order for re-crediting amounts to the taxpayer's cash or credit ledger on rejection of a refund claim, specifying GSTIN, taxpayer name and address, tax period, ledger debited, debit entry details, refund application reference, rejection order details, itemised amounts by component (tax, interest, penalty, fee, other) across CGST, SGST/UTGST, IGST and Cess, aggregate totals, and the issuing officer's signature, name and designation.
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