Re-credit in electronic credit ledger enabled via FORM GST PMT-03A after deposit of erroneously sanctioned refunds. Prescribes re-credit in the electronic credit ledger via FORM GST PMT-03A where a taxpayer deposits an erroneously sanctioned refund by payment through FORM GST DRC-03 from the electronic cash ledger with interest and penalty. Taxpayers must submit the prescribed written request (Annexure-A) to the jurisdictional proper officer; the officer, on satisfaction of full payment, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days from request receipt or payment.
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 enabled via FORM GST PMT-03A after deposit of erroneously sanctioned refunds.
Prescribes re-credit in the electronic credit ledger via FORM GST PMT-03A where a taxpayer deposits an erroneously sanctioned refund by payment through FORM GST DRC-03 from the electronic cash ledger with interest and penalty. Taxpayers must submit the prescribed written request (Annexure-A) to the jurisdictional proper officer; the officer, on satisfaction of full payment, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days from request receipt or payment.
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