Re-credit in electronic credit ledger via PMT-03A restores erroneously refunded input tax after deposit and officer order. Taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and indicate the reason for payment; then submit a written request in Annexure A to the jurisdictional proper officer. Upon verifying full payment through DRC-03, the proper officer shall re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from receipt of request or from payment, whichever is later.
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 in electronic credit ledger via PMT-03A restores erroneously refunded input tax after deposit and officer order.
Taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and indicate the reason for payment; then submit a written request in Annexure A to the jurisdictional proper officer. Upon verifying full payment through DRC-03, the proper officer shall re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from receipt of request or from payment, whichever is later.
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