https://www.taxtmi.com/acts?id=22714 The Electronic Credit Ledger must be maintained in FORM GST PMT-2 on the Common Portal and credited with every input tax credit claim. It shall be debited for discharge of liabilities and for amounts claimed as refund of unutilized balance. If a refund claim is rejected wholly or partly, the debited amount to the extent of rejection shall be re credited by the proper officer by order in FORM GST PMT-2A; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes not to appeal. en-us Thu, 06 Oct 2016 18:28:26 +0530 Thu, 06 Oct 2016 18:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22714 The Electronic Credit Ledger must be maintained in FORM GST PMT-2 on the Common Portal and credited with every input tax credit claim. It shall be debited for discharge of liabilities and for amounts claimed as refund of unutilized balance. If a refund claim is rejected wholly or partly, the debited amount to the extent of rejection shall be re credited by the proper officer by order in FORM GST PMT-2A; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes not to appeal. Act-Rules Bills Thu, 06 Oct 2016 18:28:26 +0530 https://www.taxtmi.com/acts?id=22714