Electronic credit ledger re-credit through FORM GST PMT-03A must follow the uniform GST clarification. Re-credit in the electronic credit ledger is to be handled using FORM GST PMT-03A in line with the clarification issued for a uniform procedure. State tax authorities are instructed to follow the Central circular so that the prescribed re-credit mechanism is applied consistently across field formations under the State GST law.
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.
Electronic credit ledger re-credit through FORM GST PMT-03A must follow the uniform GST clarification.
Re-credit in the electronic credit ledger is to be handled using FORM GST PMT-03A in line with the clarification issued for a uniform procedure. State tax authorities are instructed to follow the Central circular so that the prescribed re-credit mechanism is applied consistently across field formations under the State GST law.
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