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.
Signature of Authorized Signatory
p style=”text-align: right”>Designation/ Status