Re-credit of electronic credit ledger: procedure enables re-credit via FORM GST PMT-03A after deposit of erroneous refund. Procedure for re-crediting deposited erroneous refunds into the electronic credit ledger: the taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and state the reason. The taxpayer should submit a written request to the jurisdictional proper officer (until portal automation exists). The proper officer, upon satisfaction of full payment by debit to the electronic cash ledger, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from request receipt or payment, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Re-credit of electronic credit ledger: procedure enables re-credit via FORM GST PMT-03A after deposit of erroneous refund.
Procedure for re-crediting deposited erroneous refunds into the electronic credit ledger: the taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and state the reason. The taxpayer should submit a written request to the jurisdictional proper officer (until portal automation exists). The proper officer, upon satisfaction of full payment by debit to the electronic cash ledger, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from request receipt or payment, whichever is later.
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