Re-credit to electronic credit ledger procedure for ordering re-credit under Form GST PMT 03A with prescribed refund and payment particulars. Form GST PMT 03A orders re credit to the electronic credit ledger by recording GSTIN and taxpayer details, ledger and debit entry particulars, PRN, and the cause of payment (erroneous refund of unutilised ITC or IGST). It requires refund sanction references (shipping bill or refund category, ARN, order numbers), amounts claimed and sanctioned, date of bank credit, the originating order for re credit, and a detailed amount breakdown by tax head, interest, penalty, fee and other components, with officer signature and designation.