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of <h1>Sikkim Introduces New Procedure for Re-Crediting Electronic Credit Ledger with FORM GST PMT-03A.</h1> The Government of Sikkim has introduced a new procedure for re-crediting amounts in the electronic credit ledger using FORM GST PMT-03A. This addresses issues faced by taxpayers who need to return excess or erroneous refunds. The new functionality allows proper officers to re-credit these amounts once the taxpayer deposits the erroneous refund along with any applicable interest and penalties. The circular outlines the categories of refunds eligible for re-credit and provides a detailed procedure for taxpayers to request re-credit, including submitting FORM GST DRC-03 and a written request to the jurisdictional officer. The process aims for completion within 30 days of the request or payment.
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