The Director General of System & Data Management GST has issued advisory for issuance of PMT-03 for re-credit of ITC on account.(21.04.2021)

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.

 

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