9911796707
TMI BlogPrescribing manner of re-credit in electronic credit ledger using Form GST PMT-03AX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Manipur Goods and Services Tax Rules, 2017 (hereinafter referred to as Manipur GST Rules ) has been inserted vide Notification No. 01/2022-State Tax (Rules), dated July 7, 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 Commissioner, in exercise of its powers conferred by section 168 of the Manipur Goods and Services Tax Act, 2017 (hereinafter referred to as Manipur GST Act ), hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Procedure for re-credit of amount in electronic credit ledger : 4.1 The taxpayer shall deposit the 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 Manipur 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 anne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) Refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the Manipur 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 Manipur GST Rules, 2017 : 1. Shipping bill/Bill of export No. and Date . . . . . . 2. Amount of IGST paid on export of goods . . . . . . . . . . 3. Details of exemption/concessional ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
