Electronic credit ledger rules govern input tax credit, refund debits, re-credit of rejected claims and erroneous refund repayments.

Claims for refund of unutilised credit are debited to the extent claimed; the requirement to use the manner prescribed under rule 89(3) takes effect on 1 November 2026. Rejected refund claims are re-credited to the extent of rejection by the proper officer using FORM GST PMT-03. Admissible refunds of tax wrongly or excessively paid through a ledger debit are also re-credited using that form. Where an erroneous refund under section 54(3) or rule 96(3) is repaid voluntarily or after being pointed out, with applicable interest and penalty, through FORM GST DRC-03 by debiting the electronic cash ledger, an equivalent amount is re-credited by the proper officer using FORM GST PMT-03A.

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