Section 87(12) in Kerala Goods and Services Tax Rules, 2017
(12)A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the common portal in FORM GST PMT-04.Explanation 1. - The refund shall be deemed to be rejected if the appeal is finally rejected.Explanation 2. - For the purposes of this rule, it is hereby clarified that a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal.
