Re-credit of electronic tax credit: officer re-credits ledger after taxpayer deposits erroneous refund and applicable charges. Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03, and evidences such payment, the jurisdictional proper officer shall, upon satisfaction, re-credit an equivalent amount to the electronic credit ledger by passing an order in Form GST PMT-03A, preferably within 30 days of receipt of the re-credit request or payment of the full amount, whichever is later. Eligible categories include IGST refunds obtained contrary to rule, unutilised input tax credit refunds on export or zero-rated supplies to SEZ, and inverted duty refunds. Taxpayer must submit prescribed annexure until portal automation is available.