Credit of the amount of rejected refund claim
Rule 93 of the CGST Rules
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Where a refund claim is rejected or a deficiency memo is issued, the amount debited from the credit ledger is re-credited through PMT-03 – so a rejected claim does not destroy the credit.
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The exact words of the law
699 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 undertaking in writing to the proper officer that he shall not file an appeal.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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