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Section 93: Credit of the amount of rejected refund claim

Maharashtra Goods and Services Tax Rules, 2017.State Rules of Maharashtra · 2017

(1) Where any deficiencies have been communicated under sub-rule (3) of rule 90, the amount debited under sub-rule (3) of rule 89 shall be re-credited to the electronic credit ledger.

(2) 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.

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 % This sub-rule was inserted by Notification No. GST-1019/C.R. 71/ Taxation-1 (Fourth Amendment-2019, Notification No. 31/2019 dated the 28% June 2019, (w.e.f. 24th September 2019).

2 These words, brackets, figure and letter was inserted by Notification No.GST-1020/C.R.36/Taxation-1, (Notification No.16/2020 Third Amendment 2020) dated 30th March 2020.

3 These words were substituted for the words “an advice” by Notification No. GST-1019/C.R. 71/Taxation-1 (Fourth Amendment-2019, Notification No. 31/2019) dated the 28t% June 2019, (w.e.f. 24th September 2019).

213 undertaking in writing to the proper officer that he shall not file an appeal.

Where this provision sits

ActMaharashtra Goods and Services Tax Rules, 2017.
Section93
Marginal noteCredit of the amount of rejected refund claim
JurisdictionState of Maharashtra
StatusIn force as published by the source

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