https://www.taxtmi.com/acts?id=24222 Rule 5 mandates that amounts debited due to communicated deficiencies be re-credited to the electronic credit ledger, and that amounts rejected on refund under rule 4, wholly or partly, must be re-credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal. en-us Mon, 03 Apr 2017 13:42:37 +0530 Fri, 19 May 2017 11:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24222 Rule 5 mandates that amounts debited due to communicated deficiencies be re-credited to the electronic credit ledger, and that amounts rejected on refund under rule 4, wholly or partly, must be re-credited to the electronic credit ledger by an order in FORM GST PMT-03; a refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes in writing not to file an appeal. Act-Rules Bills Mon, 03 Apr 2017 13:42:37 +0530 https://www.taxtmi.com/acts?id=24222