CGST Rules Rule 77 — Refund of interest paid on reclaim of reversals
CGST Rules, 2017 · Refund of interest paid on reclaim of reversals
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Rule 77 of the CGST Rules, 2017 governs Refund of interest paid on reclaim of reversals. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 77 CGST: Refund of interest paid on reclaim of reversals — eligibility, conditions, case laws and compliance impact under Indian tax law.
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 penalty.1
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1
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022