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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>Re credit is available where a taxpayer deposits an erroneously sanctioned refund with applicable interest and penalty by debiting the electronic cash ledger through FORM GST DRC 03; the taxpayer must state the reason in the payment text box and, until portal automation exists, submit a written request in Annexure A to the jurisdictional proper officer. The proper officer, after verifying full payment via FORM GST DRC 03 and applicable interest under section 50 and any penalty, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT 03A, preferably within 30 days from request receipt or payment date.</description>
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    <pubDate>Thu, 29 Sep 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=65929</link>
      <description>Re credit is available where a taxpayer deposits an erroneously sanctioned refund with applicable interest and penalty by debiting the electronic cash ledger through FORM GST DRC 03; the taxpayer must state the reason in the payment text box and, until portal automation exists, submit a written request in Annexure A to the jurisdictional proper officer. The proper officer, after verifying full payment via FORM GST DRC 03 and applicable interest under section 50 and any penalty, shall re credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT 03A, preferably within 30 days from request receipt or payment date.</description>
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