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of <h1>Tamil Nadu's Commercial Taxes Dept. Issues Circular on Re-crediting in Electronic Credit Ledger via GST PMT-03A Form.</h1> The Government of Tamil Nadu's Commercial Taxes Department has issued a circular prescribing the procedure for re-crediting amounts in the electronic credit ledger using Form GST PMT-03A. This addresses issues faced by taxpayers in re-crediting amounts when excess or erroneous refunds are repaid. A new functionality allows proper officers to re-credit these amounts. Sub-rule (4B) in rule 86 of the Tamil Nadu GST Rules, 2017, facilitates this process. The circular outlines categories of refunds eligible for re-credit and the procedure for taxpayers to request re-credit, including the necessary documentation and conditions for approval by the proper officer.
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