"(4A) Where a registered person has claimed refund of any amount paid as tax wrongly paid or paid in excess for which debit has been made from the electronic credit ledger, the said amount, if found admissible, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03.".
Section 7: In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely
Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020.State Rules of Arunachal Pradesh · 2017
Where this provision sits
| Act | Arunachal Pradesh Goods and Services Tax (Third Amendment) Rules, 2020. |
|---|---|
| Section | 7 |
| Marginal note | In the said rules, in rule 86, after sub-rule (4), the following sub-rule shall be inserted, namely |
| Jurisdiction | State of Arunachal Pradesh |
| Status | In force as published by the source |
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