Taxpayer have filled refund application for excess balance in elctronic cash ledger . The application got rejected by department due to some reasons and the amount got debited from electronic cash ledger. Now how the same amount will be credited to electronic cash ledger after rejection of refund application. Is there any application will required to be filled for the same or the ampount will be automatically credited to the electronic cash ledger.

Reply— As pre Rule 87(10) of CGST Rules, where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger.

Further as per sub rule (11) of Rule 87, if the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03. 

The proper officer will re-credit the amount in cash ledger. Taxpayer is not required to file any application.