Rule 77 CGST Rules 2017
Summary of Rule 77 CGST Rules 2017
( Rule 77 CGST Rules 2017 explains Refund of interest paid on reclaim of reversals and is covered in Chapter VIII – Returns : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)
Rule 77 CGST Rules 2017
Refund of interest paid on reclaim of reversals
77. 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.
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