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

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....our, Bilaspur, Hamirpur, Mandi, Kullu, Chamba, Kangra, Revenue Distt Nurpur and BBN Baddi, H.P. 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9                                  17th August, 2022. Subject: Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - regarding Difficulties were being faced by the taxpayers in taking re-credit of the amount in the electronic credit ledger in cases where any excess or erroneous refund sanctioned to them had been paid back by them either on ....

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....efund 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. . 3.2 From the above, it can be stated that in respect of the following categories of refund sanctioned erroneously, re-credit of amount in the electronic credit ledger can 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 dev....

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....RM GST PMT-03A, preferably within a period of 30 days from the date of receipt of request for re-credit of erroneous refund amount so deposited or from the date of payment of full amount of erroneous refund along with applicable interest, and penalty, wherever applicable, whichever is later. 5. This circular shall come into force w.e.f. 06.07.2022. 6. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice this office. Yours Faithfully, Sd/- Yunus, (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh   Annexure-A From, GSTIN - ___________ Legal Name- _________ Trade Name- __________ To, Jurisdictional Proper officer, Address ______....