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<h1>Himachal Pradesh outlines process for re-crediting GST refunds via FORM GST PMT-03A; effective from July 6, 2022.</h1> The circular from the Himachal Pradesh Department of State Taxes and Excise addresses the procedure for re-crediting amounts in the electronic credit ledger using FORM GST PMT-03A. Taxpayers facing issues with erroneous refunds can have these amounts re-credited after depositing the refund with applicable interest and penalties through FORM GST DRC-03. The proper officer will then re-credit the amount in the electronic credit ledger by issuing an order in FORM GST PMT-03A. This process applies to various refund categories, including IGST and unutilized ITC refunds. The circular ensures uniform implementation across field formations and is effective from July 6, 2022.