GST: Request For Re-credit Of Amount in Electronic Credit Ledger

Circular No. 174/06/2022-GST, Dated 6th July 2022

Request For Re-credit of Amount in Electronic Credit Ledger

I/ We have been granted refund under the following category (please tick the relevant category):

a. Refund of IGST, obtained in contravention of sub-rule (10) of rule 96 of the CGST 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 CGST 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 Order No. & Date ________

4.) Amount of refund claimed __________

5.) Amount of refund sanctioned __________

6.) Date of credit of refund in Bank Account ____________

3.) I/ We have deposited the erroneous refund amount of Rs. ________ along with interest of Rs. _________ and penalty of Rs. ________ (wherever applicable) vide FORM GST DRC -03 Ref/ARN _________ dated________ voluntarily on my own ascertainment/ against a notice/order/letter No. _____ dated _______ issued by (details of the tax authority). It is now requested to re-credit an amount equivalent to the amount of erroneous refund, so deposited, in the Electronic Credit Ledger.

4.) I hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 

Date:

Signature of Authorized Signatory

Name

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