Circular on Prescribing manner of re-credit in electronic credit ledger using FORM GSTPMT-03A (dated -06.07.2022)-CBIC.
View PdfCircular on Prescribing manner of re-credit in electronic credit ledger using FORM GSTPMT-03A (dated -06.07.2022)-CBIC.
- In order to ensure uniformity in the implementation of the above provisions of the law across field formations, the Board, in exercise of its powers conferred by section 168(1) of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as “CGST Act”), hereby clarified, refer attachment for further details.
