Re credit of electronic credit ledger allowed where erroneous refunds are repaid via Form GST DRC 03 and PMT 03A order. Where a taxpayer deposits an erroneously sanctioned refund, together with applicable interest and penalty, by debiting the electronic cash ledger through Form GST DRC 03, the jurisdictional proper officer shall, on satisfaction of full repayment, re credit an equivalent amount to the taxpayer's electronic credit ledger by passing an order in Form GST PMT 03A. Pending portal automation the taxpayer must submit a written request in the prescribed annexure; the officer should preferably complete re credit within thirty days from receipt of the request or payment, whichever is later.
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Re credit of electronic credit ledger allowed where erroneous refunds are repaid via Form GST DRC 03 and PMT 03A order.
Where a taxpayer deposits an erroneously sanctioned refund, together with applicable interest and penalty, by debiting the electronic cash ledger through Form GST DRC 03, the jurisdictional proper officer shall, on satisfaction of full repayment, re credit an equivalent amount to the taxpayer's electronic credit ledger by passing an order in Form GST PMT 03A. Pending portal automation the taxpayer must submit a written request in the prescribed annexure; the officer should preferably complete re credit within thirty days from receipt of the request or payment, whichever is later.
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