https://www.taxtmi.com/circulars?id=65863 Taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and indicate the reason for payment; then submit a written request in Annexure A to the jurisdictional proper officer. Upon verifying full payment through DRC-03, the proper officer shall re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from receipt of request or from payment, whichever is later. en-us Mon, 05 Sep 2022 00:00:00 +0530 Thu, 15 Sep 2022 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65863 Taxpayer must deposit the erroneous refund with applicable interest and penalty through FORM GST DRC-03 by debiting the electronic cash ledger and indicate the reason for payment; then submit a written request in Annexure A to the jurisdictional proper officer. Upon verifying full payment through DRC-03, the proper officer shall re-credit an amount equivalent to the erroneous refund into the electronic credit ledger by order in FORM GST PMT-03A, preferably within thirty days from receipt of request or from payment, whichever is later. Circulars GST - States Mon, 05 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65863