Re-credit of electronic credit ledger allowed after deposit of erroneous refund, with officer order in FORM GST PMT-03A. Re-credit in the electronic credit ledger is permitted where a taxpayer deposits an erroneously sanctioned refund with applicable interest and penalty through FORM GST DRC-03; the taxpayer must request re-credit using the prescribed Annexure-A, and the proper officer, after verifying payment, shall re-credit an equivalent amount by order in FORM GST PMT-03A, preferably within thirty days from receipt of the request or payment.
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.
Re-credit of electronic credit ledger allowed after deposit of erroneous refund, with officer order in FORM GST PMT-03A.
Re-credit in the electronic credit ledger is permitted where a taxpayer deposits an erroneously sanctioned refund with applicable interest and penalty through FORM GST DRC-03; the taxpayer must request re-credit using the prescribed Annexure-A, and the proper officer, after verifying payment, shall re-credit an equivalent amount by order in FORM GST PMT-03A, preferably within thirty days from receipt of the request or payment.
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