Re-credit in electronic credit ledger: procedure for restoring erroneous GST refunds after deposit and officer order. Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03 by debiting the electronic cash ledger and notifies the jurisdictional officer (using Annexure A where portal automation is not available), the proper officer, upon satisfaction of full payment, shall re-credit an equivalent amount to the electronic credit ledger by issuing an order in Form GST PMT-03A, preferably within 30 days from the request or payment date.
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: procedure for restoring erroneous GST refunds after deposit and officer order.
Where a taxpayer deposits an erroneous refund with applicable interest and penalty through Form GST DRC-03 by debiting the electronic cash ledger and notifies the jurisdictional officer (using Annexure A where portal automation is not available), the proper officer, upon satisfaction of full payment, shall re-credit an equivalent amount to the electronic credit ledger by issuing an order in Form GST PMT-03A, preferably within 30 days from the request or payment date.
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