https://www.taxtmi.com/circulars?id=66531 Re credit is available where a taxpayer deposits an erroneously sanctioned refund plus applicable interest and penalty via Form GST DRC 03 by debit to the electronic cash ledger; the taxpayer must state the reason in DRC 03 and submit a written request in the prescribed annexure. The proper officer, after verifying full payment, shall re credit an amount equivalent to the deposited erroneous refund to the electronic credit ledger by passing an order in Form GST PMT 03A, preferably within 30 days from request receipt or payment, whichever is later. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 30 Jun 2023 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66531 Re credit is available where a taxpayer deposits an erroneously sanctioned refund plus applicable interest and penalty via Form GST DRC 03 by debit to the electronic cash ledger; the taxpayer must state the reason in DRC 03 and submit a written request in the prescribed annexure. The proper officer, after verifying full payment, shall re credit an amount equivalent to the deposited erroneous refund to the electronic credit ledger by passing an order in Form GST PMT 03A, preferably within 30 days from request receipt or payment, whichever is later. Circulars GST - States Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66531