The Tamil Nadu GST Department has notified the procedure for re-crediting the amount in the electronic credit ledger using FORM GST PMT-03A.If the refund has been sanctioned erroneously, re-credit of that amount can be done via Form GST PMT-03A in the electronic credit ledger, along with the interest and penalty paid by the taxpayer. The taxpayer faced difficulties in taking credit of the amount in the electronic credit ledger in cases where any excess or erroneous refund sanctioned to them had been paid back by them either on their own or on being pointed out by the tax officer.