Order For re-credit of the amount to electronic credit ledger
Form GST PMT-03A: Re-credit Order for Electronic Credit Ledger
This document, Form GST PMT-03A, is an official order used to re-credit an amount to a taxpayer's electronic credit ledger under the Goods and Services Tax (GST) system, as per rule 86(4B). It includes several sections for recording necessary details. The form begins with fields for basic information such as the taxpayer's GST Identification Number (GSTIN), legal name, trade name, and address. It specifies the ledger from which the debit entry was made, either cash or credit, along with the debit entry number and date.
The form also requires details of the payment, including the Payment Reference Number, and outlines the cause of payment, which could be a deposit of an erroneous refund of unutilized Input Tax Credit (ITC) or Integrated Goods and Services Tax (IGST). It further requires details of any refund sanction order, such as the shipping bill number, IGST amount paid, exemption notifications, and refund amounts sanctioned or credited.
Additional sections capture the order number and date that necessitate the re-credit, along with the amount of credit being re-credited. A table is included for detailing the amounts related to tax, interest, penalty, fees, and any other charges, broken down by the type of tax (Central, State, UT, Integrated, or CESS).
The form concludes with spaces for the signature, name, and designation of the officer authorizing the re-credit. It clarifies the abbreviations used for different types of taxes under the GST regime.
Note: It is an AI generated summary for reference purpose only.
1[FORM GST PMT –03A
[See rule 86(4B)]
Order for re-credit of the amount to electronic credit ledger
Reference No: Date:
1. GSTIN –
2. Name (Legal) –
3. Trade name, if any
4. Address –
5. Ledger from which debit entry was made- Cash / credit ledger
6. Debit entry no. and date –
7. Payment Reference Number (DRC 03): ___________ dated ________
8. Details of Payment: -
Cause of Payment
(Deposit of erroneous refund of unutilised ITC or Deposit of erroneous refund of IGST)
Details of Refund Sanction order
1. Shipping Bill/ Bill of Export No. and 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 ________ (or)
1. Category of refund and relevant period of refund__________
2. GST RFD- 01/01A ARN and Date _________
3. GST RFD-06 Order No. and Date ________
4. Amount of refund claimed __________
5. Amount of refund sanctioned __________
10. No. and date of order giving rise to recredit, if any -
11. Amount of credit -
S.No.
Act (Central Tax/
State tax/ UT Tax/ Integrated Tax/ CESS)
Amount of credit (Rs.)
Tax
Interest
Penalty
Fee
Other
Total
1
2
3
4
5
6
7
8
Signature
Name
Designation of the officer
Note: ‘Central Tax’ stands for Central Goods and Services Tax; ‘State Tax’ stands for State Goods and Services Tax; ‘UT Tax’ stands for Union territory Goods and Services Tax; ‘Integrated Tax’ stands for Integrated Goods and Services Tax and ‘Cess’ stands for Goods and Services Tax (Compensation to States)]1
