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of <h1>Delhi Govt Circular on Re-crediting Electronic Credit Ledger via Form GST PMT-03A for Erroneous Refunds.</h1> The circular from the Government of the National Capital Territory of Delhi addresses the procedure for re-crediting amounts in the electronic credit ledger using Form GST PMT-03A. It aims to resolve issues faced by taxpayers who need to re-credit amounts due to excess or erroneous refunds. The circular outlines the categories of refunds eligible for re-credit, including IGST refunds obtained in contravention of specific rules and unutilized ITC refunds. Taxpayers must deposit the erroneous refund amount along with applicable interest and penalties using Form GST DRC-03 and request re-credit from the jurisdictional officer, who will process it within 30 days.
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