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GST RULES-77
1[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]


1. Omitted Vide Notification No. 19/2022, Dated : 28.09.2022, W.e.f. 01.10.2022

 

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