Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A

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....M GST PMT-03A which allows proper officer to re-credit the amount in the electronic credit ledger of the taxpayer. Further, sub-rule (4B) in rule 86 of the Sikkim Goods and Services Tax Rules, 2017 (hereinafter referred to as "SGST Rules") has been inserted vide Notification No. 14/2022-CT dated 05.07.2022 to provide for re-credit in the electronic credit ledger where the taxpayer deposits the erroneous refund sanctioned to him. 2. In order to ensure uniformity in the implementation of the above provisions of the law across field formations, the Government, in exercise of its powers conferred by section 168(1) of the Sikkim Goods and Services Tax Act, 2017 (hereinafter referred to as "SGST Act"), hereby clarifies the following: 3. Categor....

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....amount of erroneous refund along with applicable interest and penalty, wherever applicable, through FORM GST DRC-03 by debit of amount from electronic cash ledger. While making the payment through FORM GST DRC-03, the taxpayer shall clearly mention the reason for making payment in the text box as the deposit of erroneous refund of unutilised ITC, or the deposit of erroneous refund of IGST obtained in contravention of sub-rule (10) of rule 96 of the SGST Rules. 4.2 Till the time an automated functionality for handling such cases is developed on the portal, the taxpayer shall make a written request, in format enclosed as Annexure-A, to jurisdictional proper officer to re-credit the amount equivalent to the amount of refund thus paid back thr....

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.... of goods/services to SEZ developer/Unit without payment of tax. d. Refund of unutilised ITC due to inverted tax structure. 2. The details of refund sanction order are as under: (a) In case of refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the SGST Rules, 2017: 1. Shipping Bill/ Bill of Export No. & Date ____________ 2. Amount of IGST paid on export of goods __________ 3. Details of Exemption/Concessional Rate Notification used for procuring inputs __________ 4. Amount of refund sanctioned ___________ 5. Date of credit of refund in Bank Account ________ (b) In other cases of refund: 1. Category of refund & relevant period of refund__________ 2. GST RFD-01/01A ARN & Date _________ 3. GST RFD-06 ....