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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 erroneously sanctioned refund with applicable interest and penalty through FORM GST DRC-03 by debit to the electronic cash ledger, the jurisdictional proper officer shall, after satisfaction that full payment has been made (including interest under section 50 and penalty where applicable), re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days of receipt of the request or payment, whichever is later.</description>
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    <pubDate>Wed, 10 Aug 2022 00:00:00 +0530</pubDate>
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      <title>Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A</title>
      <link>https://www.taxtmi.com/circulars?id=65815</link>
      <description>Where a registered person deposits an erroneously sanctioned refund with applicable interest and penalty through FORM GST DRC-03 by debit to the electronic cash ledger, the jurisdictional proper officer shall, after satisfaction that full payment has been made (including interest under section 50 and penalty where applicable), re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within 30 days of receipt of the request or payment, whichever is later.</description>
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      <pubDate>Wed, 10 Aug 2022 00:00:00 +0530</pubDate>
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