Re-credit in electronic credit ledger: procedure established for FORM GST PMT-03A after deposit via FORM GST DRC-03, enabling officer action. Where a registered person deposits an erroneous refund along with applicable interest and penalty through FORM GST DRC-03 by debit from the electronic cash ledger, the proper officer shall re credit an amount equivalent to the erroneous refund to the electronic credit ledger by order in FORM GST PMT-03A after being satisfied of receipt, following the Annexure A request procedure until portal automation is available.
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Provisions expressly mentioned in the judgment/order text.
Re-credit in electronic credit ledger: procedure established for FORM GST PMT-03A after deposit via FORM GST DRC-03, enabling officer action.
Where a registered person deposits an erroneous refund along with applicable interest and penalty through FORM GST DRC-03 by debit from the electronic cash ledger, the proper officer shall re credit an amount equivalent to the erroneous refund to the electronic credit ledger by order in FORM GST PMT-03A after being satisfied of receipt, following the Annexure A request procedure until portal automation is available.
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