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    <title>Prescribing manner of re-credit in electronic credit ledger using Form GST PMT-03A</title>
    <link>https://www.taxtmi.com/circulars?id=67432</link>
    <description>Where a taxpayer deposits an erroneously sanctioned refund, together with applicable interest and penalty, by debiting the electronic cash ledger through Form GST DRC 03, the jurisdictional proper officer shall, on satisfaction of full repayment, re credit an equivalent amount to the taxpayer&#039;s electronic credit ledger by passing an order in Form GST PMT 03A. Pending portal automation the taxpayer must submit a written request in the prescribed annexure; the officer should preferably complete re credit within thirty days from receipt of the request or payment, whichever is later.</description>
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    <pubDate>Fri, 02 Sep 2022 00:00:00 +0530</pubDate>
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      <title>Prescribing manner of re-credit in electronic credit ledger using Form GST PMT-03A</title>
      <link>https://www.taxtmi.com/circulars?id=67432</link>
      <description>Where a taxpayer deposits an erroneously sanctioned refund, together with applicable interest and penalty, by debiting the electronic cash ledger through Form GST DRC 03, the jurisdictional proper officer shall, on satisfaction of full repayment, re credit an equivalent amount to the taxpayer&#039;s electronic credit ledger by passing an order in Form GST PMT 03A. Pending portal automation the taxpayer must submit a written request in the prescribed annexure; the officer should preferably complete re credit within thirty days from receipt of the request or payment, whichever is later.</description>
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      <law>GST - States</law>
      <pubDate>Fri, 02 Sep 2022 00:00:00 +0530</pubDate>
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