The Director General of System & Data Management GST has issued advisory for issuance of PMT-03 for re-credit of ITC on account of following,
i.Refund of excess payment of tax;
ii.Refund of tax paid on intra-State supply which is subsequently held to be inter- State supply and vice versa;
iii.Refund on account of assessment/provisional assessment/appeal/any other order; and
iv. Refund on account of “any other” ground or reason.