https://www.taxtmi.com/circulars?id=69453 Mechanism for re-crediting electronic credit ledger where taxpayers deposit erroneously sanctioned refunds: upon deposit of the erroneous refund with applicable interest and penalty through FORM GST DRC-03 (debited from electronic cash ledger) and submission of a written request in Annexure-A, the jurisdictional proper officer, after verification, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A. Eligible refund categories include IGST refunds obtained in contravention, unutilised ITC on exports without payment, zero-rated supplies to SEZ without payment, and inverted duty structure refunds. en-us Fri, 25 Nov 2022 00:00:00 +0530 Thu, 19 Mar 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69453 Mechanism for re-crediting electronic credit ledger where taxpayers deposit erroneously sanctioned refunds: upon deposit of the erroneous refund with applicable interest and penalty through FORM GST DRC-03 (debited from electronic cash ledger) and submission of a written request in Annexure-A, the jurisdictional proper officer, after verification, shall re-credit an equivalent amount to the electronic credit ledger by order in FORM GST PMT-03A. Eligible refund categories include IGST refunds obtained in contravention, unutilised ITC on exports without payment, zero-rated supplies to SEZ without payment, and inverted duty structure refunds. Circulars GST - States Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69453