https://www.taxtmi.com/circulars?id=66382 Prescribes a mechanism for administrative re-credit to the electronic credit ledger where taxpayers deposit erroneous refunds. Taxpayers must pay the erroneous refund plus applicable interest and penalty via Form GST DRC-03, state the reason for payment, and submit a written request using the prescribed annexure. Upon verification that full amounts were paid by debit to the electronic cash ledger, the proper officer shall issue an order in Form GST PMT-03A to re-credit an equivalent amount to the electronic credit ledger, preferably within 30 days from receipt of the request or payment. en-us Mon, 25 Jul 2022 00:00:00 +0530 Fri, 09 Jun 2023 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66382 Prescribes a mechanism for administrative re-credit to the electronic credit ledger where taxpayers deposit erroneous refunds. Taxpayers must pay the erroneous refund plus applicable interest and penalty via Form GST DRC-03, state the reason for payment, and submit a written request using the prescribed annexure. Upon verification that full amounts were paid by debit to the electronic cash ledger, the proper officer shall issue an order in Form GST PMT-03A to re-credit an equivalent amount to the electronic credit ledger, preferably within 30 days from receipt of the request or payment. Circulars GST - States Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66382