Refund rejected

Where any amount claimed as refund is rejected under rule 92, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03.

It has to be automatically re-credited by the officer

No even I thought the same, the rule goes like this -

Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal.

The officer won't issue PMT-03 until the declaration is submitted.

SO WHAT'S THE DECLARATION FORMAT ??

I think the declaration if no appeal has been filed but if appeal is filed and rejected then there is no need of such declaration

No for deemed to be rejected one has to either file an appeal and get rejected or give in writing to not to appeal the judgement given by the ACCT then and only he'll pass PMT-03. Not even the dept know the format they keep saying check the rule book for the format.

Does anybody know the format for this undertaking ?

Dear All,

If anyone have undertaking letter format for reversal of amount thru PMT 03, please share the same..

No format required, recently they have implemented it in the portal. u can submit it online itself.

thanks for the reply, but we have received call from officer, and he said that we have to send a request letter mentioning that we shall not go for any appeal against that short refund. after that they will reverse the amount thru RFD 03. therefore, asked for any format of application letter..

It is available in the portal.Go to the tracking of refund application right there in the box they a have put up a option to do it online. For further details check Advisory no 8/2021dated 20/4/2021 on recredit of refund rejected, issued by the dept.