Sidebar
CHAPTER VIII - RETURNS
Rule 77 of CGST Rules - Refund of ...
Rule 78 of CGST Rules - Matching o... Rule 79 of CGST Rules - Communicat... Rule 80 of GCST Rules - Annual ret... Rule 81 of CGST Rules - Final retu... Rule 82 of CGST Rules - Details of... Rule 83 of CGST Rules - Provisions... Rule 83A of CGST Rules - Examinati... Rule 83B of CGST Rules - Surrender... Rule 84 of CGST Rules - Conditions...Rule 77 of CGST Rules - Refund of interest paid on reclaim of reversals
https://gstgyaan.com/rule-77-of-the-cgst-rules-refund-of-interest-paid-on-reclaim-of-reversals
[1] Rules omitted by rule 9 of The CGSTR(2nd A), 2022 vide Notification No. 19/2022-Central Tax dt. 28-09-2022 wef 01-10-2022. Earlier it read as
77. Refund of interest paid on reclaim of reversals.[1]
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. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263