Rule 77 CGST Rules 2017 : Refund of interest paid on reclaim of reversals

By | July 13, 2017
(Last Updated On: July 5, 2018)

 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.

 


 Rule 77 CGST Rules 2017

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