https://www.taxtmi.com/manuals?id=3045 The rule requires maintenance of the electronic credit ledger in FORM GST PMT-02 for input tax credit, debits the ledger for discharge of liabilities and refund claims, mandates re crediting by proper officer via FORM GST PMT-03 or PMT-03A for rejected or admissible repayments and prohibits direct ledger entries except as provided; discrepancies must be reported in FORM GST PMT-04 and a refund is deemed rejected if appeal is finally dismissed or claimant undertakes not to appeal. en-us Mon, 31 Jul 2023 15:29:00 +0530 Wed, 16 Oct 2024 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3045 The rule requires maintenance of the electronic credit ledger in FORM GST PMT-02 for input tax credit, debits the ledger for discharge of liabilities and refund claims, mandates re crediting by proper officer via FORM GST PMT-03 or PMT-03A for rejected or admissible repayments and prohibits direct ledger entries except as provided; discrepancies must be reported in FORM GST PMT-04 and a refund is deemed rejected if appeal is finally dismissed or claimant undertakes not to appeal. Manuals GST Mon, 31 Jul 2023 15:29:00 +0530 https://www.taxtmi.com/manuals?id=3045