FORM GST PMT-03A - Re-credit after repayment of an erroneous sanctioned refund
An erroneous sanctioned section 54(3) or applicable rule 96 refund has been repaid through DRC-03 in cash with applicable interest and penalty.
Responsible actor: The proper officer verifies cash repayment and orders principal re-credit. Provision: Rule 86(4B); circular 174/06/2022-GST; section 170 rounding.
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current CGST law checked 21 October 2026. PMT-03A inserted by notification 14/2022-Central Tax, 5 July 2022, paragraph 14, PDF pages 9–10; current rule 86(4B) controls.
Worked facts and completed entries
In an independent section 54(3) case, CGST refund INR 20,000 was wrongly sanctioned and bank-credited on 1 June 2026. Aster repays it in cash on 9 September, with assumed applicable 18% interest for 100 days: INR 986.30, rounded under section 170 to INR 986. Penalty is nil on the expressly assumed non-fraud pre-notice voluntary-payment facts satisfying applicable law. Cash paid is INR 20,986; principal re-credit is INR 20,000.
Reference and fields 1–7
| Reference / date | ILLUSTRATION-PMT03A-2026-01 / 1 October 2026 |
|---|---|
| 1. GSTIN | 29AABCA0000A1ZT |
| 2. Legal name | Aster Learning Supplies Private Limited (fictional) |
| 3. Trade name | Aster Learning Shop (fictional) |
| 4. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 5. Repayment debit ledger | Electronic cash ledger |
| 6. Debit entry / date | ILLUSTRATION-DRC03-CASH-DEBIT / 9 September 2026 |
| 7. DRC-03 reference / date | ILLUSTRATION-DRC03-REPAY-2026-01 / 9 September 2026 |
8. Cause and refund-sanction details — section 54(3) branch
| Cause | Deposit of erroneous refund of unutilised ITC |
|---|---|
| Category / relevant period | Unutilised ITC on exports without payment of tax; April–June 2025; excess selected refund calculation |
| RFD-01 / 01A ARN / date | ILLUSTRATION-RFD01-ERR-2026-01 / 15 May 2026 |
| RFD-06 order / date | ILLUSTRATION-RFD06-ERR-2026-01 / 25 May 2026 |
| Claimed | CGST INR 20,000 |
| Sanctioned | CGST INR 20,000 |
| Supporting bank-credit date | 1 June 2026 |
| Alternative IGST export branch | Not selected: shipping bill, IGST paid and input exemption-notification fields are not applicable to this unutilised-ITC model |
| Repayment components | Principal INR 20,000; interest INR 986; penalty 0; total cash INR 20,986 |
| Re-credit request date | 10 September 2026 |
| 10. Separate order giving rise to re-credit, if any | Not applicable — voluntary repayment and verified request, no separate adjudication order assumed |
11. Amount of credit — principal only
| Act / major head | Tax INR | Interest | Penalty | Fee | Other | Total INR |
|---|---|---|---|---|---|---|
| Central Tax | 20000 | 0 | 0 | 0 | 0 | 20000 |
| State Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| UT Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Integrated Tax | 0 | 0 | 0 | 0 | 0 | 0 |
| Cess | 0 | 0 | 0 | 0 | 0 | 0 |
Officer execution and timing
| Order date | 1 October 2026 — 21 days after the later request date |
|---|---|
| Name / designation | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature / seal | Not executed |
Independent amount reconciliation
1 June to 9 September 2026 = 100 days. INR 20,000 × 18% × 100/365 = INR 986.30, rounded to INR 986. Cash debit INR 20,986 comprises principal plus interest. Credit restored INR 20,000 equals only the refund deposited, not interest or penalty. The underlying credit is assumed otherwise eligible.
How this form moves the matter forward
- Repay through DRC-03 by debiting cash and identify the sanction and bank credit.
- Supply the officer the request, repayment and applicable interest/penalty working.
- The officer verifies and re-credits qualifying principal, preferably within thirty days of the later request/payment date; this is not automatic deemed credit.
Evidence supporting these entries
- Refund ARN, RFD-06 and bank-credit record
- DRC-03, cash debit and applicable interest/penalty assessment
- Written request and authenticated PMT-03A
Additional primary authority: Circular 174/06/2022-GST, 6 July 2022, paragraphs 3–4; repayment/re-credit and preferably thirty-day officer timeline. The quoted rule 96(10) phrase was later omitted..
Period and legal consequences
The 2022 circular quotes the former rule 96(10) restriction; notification 20/2024 removed that phrase from rule 86(4B). This model uses the unchanged section 54(3) branch. Nil penalty is a fact-specific assumed statutory outcome, not a general waiver. No signature, sanction or actual credit is simulated.
Primary source and exact locator
Official notified form source: Notification 14/2022, paragraph 14, PDF pages 9–10; form starts in lower part of page 9.
CGST Act and government-hosted Act and Rules compilation - Rule 86(4B); circular 174/06/2022-GST; section 170 rounding. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer verifies cash repayment and orders principal re-credit. An erroneous sanctioned section 54(3) or applicable rule 96 refund has been repaid through DRC-03 in cash with applicable interest and penalty.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Refund ARN, RFD-06 and bank-credit record; DRC-03, cash debit and applicable interest/penalty assessment; Written request and authenticated PMT-03A.