Procedure for Returning Erroneous GST Refunds: Re-Credit via FORM GST PMT-03A per CGST Circulars.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Return (pay back) of erroneous refund - Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - CGST - Circulars....
TaxTMI