https://www.taxtmi.com/acts?id=24227 The electronic credit ledger must be maintained in FORM GST PMT-02 on the Common Portal where all input tax credit claims are credited. The ledger is debited for discharge of liabilities under section 49 and for refund claims under section 54; amounts from rejected refund claims are re credited by the proper officer via FORM GST PMT-03. No direct entries are permitted. Discrepancies must be reported to the jurisdictional officer through the Common Portal in FORM GST PMT-04. A refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes not to appeal. en-us Mon, 03 Apr 2017 13:44:55 +0530 Fri, 19 May 2017 11:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24227 The electronic credit ledger must be maintained in FORM GST PMT-02 on the Common Portal where all input tax credit claims are credited. The ledger is debited for discharge of liabilities under section 49 and for refund claims under section 54; amounts from rejected refund claims are re credited by the proper officer via FORM GST PMT-03. No direct entries are permitted. Discrepancies must be reported to the jurisdictional officer through the Common Portal in FORM GST PMT-04. A refund is deemed rejected if the appeal is finally dismissed or the claimant undertakes not to appeal. Act-Rules Bills Mon, 03 Apr 2017 13:44:55 +0530 https://www.taxtmi.com/acts?id=24227