https://www.taxtmi.com/circulars?id=65956 Provides the procedure for re crediting amounts into the electronic credit ledger where taxpayers deposit erroneously sanctioned refunds: eligible categories include IGST refunds contravening sub rule (10) of rule 96, unutilised ITC on export without payment, unutilised ITC on zero rated supplies to SEZ without payment, and unutilised ITC from inverted duty structure. Taxpayers must deposit the erroneous refund with interest and penalty via FORM GST DRC-03, submit the prescribed written request (Annexure A) to the proper officer, who will re credit the ledger by order in FORM GST PMT-03A upon satisfaction, preferably within 30 days. en-us Wed, 06 Jul 2022 00:00:00 +0530 Fri, 21 Oct 2022 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65956 Provides the procedure for re crediting amounts into the electronic credit ledger where taxpayers deposit erroneously sanctioned refunds: eligible categories include IGST refunds contravening sub rule (10) of rule 96, unutilised ITC on export without payment, unutilised ITC on zero rated supplies to SEZ without payment, and unutilised ITC from inverted duty structure. Taxpayers must deposit the erroneous refund with interest and penalty via FORM GST DRC-03, submit the prescribed written request (Annexure A) to the proper officer, who will re credit the ledger by order in FORM GST PMT-03A upon satisfaction, preferably within 30 days. Circulars GST - States Wed, 06 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65956