TaxTMI 
TaxTMI 
TaxTMI 
Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A
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....30/2022 -DC- CCT 29/07/2022 Subject: Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - regarding Ref : Circular No.174/06/2022-GST, dated 06-07-2022 issued by the Principal Commissioner (GST) Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs, GST Policy Wing. Difficulties were being faced by the taxpay....
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.... in the implementation of the above provisions of the law across field formations, the Chief Commissioner, in exercise of his powers conferred by section 168 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "APGST Act"), hereby clarifies the following: 3. Categories of refunds where re-credit can be done using FORM GST PMT-03 A: 3.1 Reference is invited to sub-r....
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....be done through FORM GST PMT-03A, on deposit of such erroneous refund along with interest and penalty, wherever applicable, by the taxpayer: a. Refund of IGST obtained in contravention of sub-rule (10) of rule 96. b. Refund of unutilised ITC on account of export of goods/services without payment of tax. c. Refund of unutilised ITC on account of zero-rated supply of goods/services to SEZ deve....
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....uest, in format enclosed as Annexure-A, to jurisdictional proper officer to re-credit the amount equivalent to the amount of refund thus paid back through FORM GST DRC-03, to electronic credit ledger. 4.3 The proper officer, on being satisfied that the full amount of erroneous refund along with applicable interest, as per the provisions of section 50 of the APGST Act, and penalty, wherever applic....