The GSTN has enabled a new facility for UIN holders for the creation of Electronic Cash Ledger and Liability Register for UIN holders.
UIN holders can claim a refund under section 55 of the CGST Act, 2017. The facility of Cash Ledger and Liability Register was not provided to UIN holders earlier, as they were only claiming refunds.
As there is no check on invoices reported in Form GSTR-11, for claiming a refund, it was possible for the UIN holders to claim an excess refund in Form GST RFD-10, inadvertently.
In such a scenario, there was no mechanism in place for the UIN holder to deposit the excess refund claimed voluntarily or for the Tax Officer to create a demand against them.