What are the recent updates on GST refund procedures?
174/06/2022-GST dated 06.07. 2022 has been issued prescribing the manner of re-credit in electronic credit ledger using FORM GST PMT-03A on account of deposit of erroneous refund of unutilised ITC and refund of IGST obtained in contravention of sub-Rule (10) of Rule 96 of the CGST Rules, 2017.