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<h1>Bihar Circular: Simplified Process for Re-crediting Erroneous Refunds in Electronic Credit Ledger with Form GST PMT-03A.</h1> The Government of Bihar's Commercial Taxes Department issued a circular addressing the re-credit of amounts in the electronic credit ledger using Form GST PMT-03A. This measure is in response to difficulties faced by taxpayers in reclaiming amounts from erroneous refunds. The circular outlines the procedure for re-crediting these amounts, specifying categories such as IGST refunds and unutilized ITC due to various circumstances. Taxpayers must deposit erroneous refunds with interest and penalties via Form GST DRC-03 and request re-credit from the proper officer. The officer must verify the payment and re-credit the amount within 30 days using Form GST PMT-03A.