Erroneous GST refunds require repayment with interest and penalties; re-credited to Electronic Credit Ledger u/r 86(4B). https://www.taxtmi.com/highlights?id=64511 Return (re-payment) of erroneous refund with interest and penalty, if applicable - the same shall be re-credited to the Electronic Credit Ledger - New Sub-Rule (4B) - Rule 86 of the Central Goods and Services Tax Rules, 2017 en-us Fri, 08 Jul 2022 15:44:11 +0530 Fri, 08 Jul 2022 19:52:38 +0530 TaxTMI RSS Generator Erroneous GST refunds require repayment with interest and penalties; re-credited to Electronic Credit Ledger u/r 86(4B). https://www.taxtmi.com/highlights?id=64511 Return (re-payment) of erroneous refund with interest and penalty, if applicable - the same shall be re-credited to the Electronic Credit Ledger - New Sub-Rule (4B) - Rule 86 of the Central Goods and Services Tax Rules, 2017 Highlights GST Fri, 08 Jul 2022 15:44:11 +0530 https://www.taxtmi.com/highlights?id=64511