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Prescribing manner of re-credit in electronic credit ledger using FORM GST PMT-03A - GST - States - CCT/26-4/2022-23/F/1332

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..... of the Goa Goods and Services Tax Rules, 2017 (hereinafter referred to as “Goa GST Rules”) has been inserted vide Notification No. 38/1/2017-Fin(R&C)(232)/529 dated 08-07-2022 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 undersigned, in exercise of its powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (hereinafter referred to as “Goa GST 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-rule (4B .....

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

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..... 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 Goa GST 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 through FORM GST DRC-03, to electronic credit ledger. 4.3 The proper officer, on being satisfied that the full amount of erron .....

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

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..... rule (10) of rule 96 of the Goa GST Rules, 2017 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 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 Goa GST 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 .....

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

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