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    <title>Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A</title>
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    <description>Where a registered person deposits an erroneous refund along with applicable interest and penalty through FORM GST DRC-03 by debit from the electronic cash ledger, the proper officer shall re credit an amount equivalent to the erroneous refund to the electronic credit ledger by order in FORM GST PMT-03A after being satisfied of receipt, following the Annexure A request procedure until portal automation is available.</description>
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      <description>Where a registered person deposits an erroneous refund along with applicable interest and penalty through FORM GST DRC-03 by debit from the electronic cash ledger, the proper officer shall re credit an amount equivalent to the erroneous refund to the electronic credit ledger by order in FORM GST PMT-03A after being satisfied of receipt, following the Annexure A request procedure until portal automation is available.</description>
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