RFD06 - Rejection Order issued - however refund issued - how to rectify the mistake

[UDHAYKUMAR KANDASAMY]

Dear All,

We have filed IDS Refund for the month of July 2022 on 20/08/2024 the refund application was rejected by issuing RFD-06 (after SCN RFD-08 issued with reason time barred application was made since the two years period to file refund ends on 19/08/2024 however we have filed on 20/08/2024) for Rs.1.40 Lakhs. The officer while passing the order by mistake issued payment order for refund which was credited to bank account of the applicant. Now, the officer asks us to repay the entire erroneous refund back through DRC-03 voluntarily for which we are ready to make the payment. How to get the recredit of the ITC back in our Ele Credit Ledger? Is PMT-03A is the option as per Circular 174/06/2022-GST or any other update has been made in the procedure.

Thanks

AI Summary

Individual Seeks Re-credit of Erroneous GST Refund; Advised to Use Annexure-I of Circular 174/06/2022-GST An individual filed a GST refund application for July 2022, which was rejected due to being filed a day late. Despite this, the refund was mistakenly credited to their bank account. The tax officer requested the erroneous refund be repaid voluntarily through DRC-03, to which the individual agreed. They inquired about re-crediting the Input Tax Credit (ITC) to their Electronic Credit Ledger. A respondent advised applying for re-credit using the format in Annexure-I of Circular No. 174/06/2022-GST, as no updates to the procedure have been made since its issuance.