Electronic Credit Ledger

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....ger. (2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with the provisions of section 49 1[or section 49A or section 49B]. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in th....

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....st and penalty, wherever applicable, through FORM GST DRC-03, by debiting the electronic cash ledger, on his own or on being pointed out, an amount equivalent to the amount of erroneous refund deposited by the registered person shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03A.] (5) Save as provided in the provisions of this Chapter, n....