FOOD QUALITY AND SAFETY
FOOD SAFETY MANAGEMENT SYSTEMS
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Question
[CLICK ON ANY CHOICE TO KNOW THE RIGHT ANSWER]
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be rejected and credited
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used for bread crumbs
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thrown away
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used 1st
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Detailed explanation-1: -The tax officer can issue the form GST PMT – 03 for re-credit of the rejected/inadmissible refund amount to taxpayer’s credit ledger, only after the taxpayer submits an undertaking for not filing an appeal for the entire/part of the inadmissible amount.
Detailed explanation-2: -(1) An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
Detailed explanation-3: -If the proper officer rejects (whether wholly or partially) the refund claim filed by the applicant. Then, in such case, the proper officer is required to issue an order for re-credit of the rejected amount. Such an order for re-credit will be issued in Form GST PMT-03.