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<h1>Goa Introduces FORM GST PMT-03A for Easy Re-Crediting of Erroneous Refunds u/r 86(4B) of GST Rules.</h1> The Government of Goa has issued a circular to address taxpayer difficulties in re-crediting amounts in the electronic credit ledger when excess or erroneous refunds are returned. A new functionality, FORM GST PMT-03A, allows tax officers to re-credit such amounts. Sub-rule (4B) in Rule 86 of the Goa GST Rules, 2017, supports this process. Taxpayers must deposit erroneous refunds with interest and penalties via FORM GST DRC-03. A written request for re-credit is required until an automated system is available. The proper officer will re-credit the amount within 30 days of receiving the request or payment confirmation.