Central Goods and Services Tax Rules, 2017
Chapter VIII - Returns
Rule 77 - [****]
77. Refund of interest paid on reclaim of reversals
1[****]1
Notes:
1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for
"Rule 77. Refund of interest paid on reclaim of reversals .-
The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54 ."
Act
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Central Goods and Services Tax Act, 2017
Notifications
Forms
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Forms - Payment
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Forms - Return
