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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 to the electronic credit ledger is permitted where a taxpayer deposits an erroneous refund with applicable interest and penalty via Form GST DRC-03; the jurisdictional proper officer shall, upon satisfaction of full payment and receipt of a written request, re credit an amount equivalent to the erroneous refund by order in Form GST PMT-03A, with priority processing recommended within thirty days. Eligible refund categories and required annexure particulars are specified.</description>
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      <description>Re credit to the electronic credit ledger is permitted where a taxpayer deposits an erroneous refund with applicable interest and penalty via Form GST DRC-03; the jurisdictional proper officer shall, upon satisfaction of full payment and receipt of a written request, re credit an amount equivalent to the erroneous refund by order in Form GST PMT-03A, with priority processing recommended within thirty days. Eligible refund categories and required annexure particulars are specified.</description>
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