Re-credit of electronic credit ledger: process allows re-credit after deposit of erroneous refund via Form GST PMT-03A. Re credit to the electronic credit ledger is permitted where a taxpayer deposits an erroneous refund with applicable interest and penalty via Form GST DRC-03; the jurisdictional proper officer shall, upon satisfaction of full payment and receipt of a written request, re credit an amount equivalent to the erroneous refund by order in Form GST PMT-03A, with priority processing recommended within thirty days. Eligible refund categories and required annexure particulars are specified.
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 of electronic credit ledger: process allows re-credit after deposit of erroneous refund via Form GST PMT-03A.
Re credit to the electronic credit ledger is permitted where a taxpayer deposits an erroneous refund with applicable interest and penalty via Form GST DRC-03; the jurisdictional proper officer shall, upon satisfaction of full payment and receipt of a written request, re credit an amount equivalent to the erroneous refund by order in Form GST PMT-03A, with priority processing recommended within thirty days. Eligible refund categories and required annexure particulars are specified.
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