Provisions under Rule 77 (OMITTED) of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Refund of Interest Paid on Reclaim of Reversals”, are as under:
CGST Rule 77: Refund of Interest Paid on Reclaim of Reversals (Chapter-VIII: Returns) [rule 77 omitted from 01/10/2022: refer Note 1]
Amendments History:
1. Rule 77 omitted from 01/10/2022 vide Notification 19/2022. Rule 77 before omission:
“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 the taxable person may claim refund of the amount under section 54.”
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| CGST Rules 2017: Last Updated 30/11/2023 |
| The CGST Rules 2017 along with the prescribed GST Forms were initially notified vide Notifications 3/2017 dated 19/06/2017 (Rule 1 to 26), 10/2017 dated 28/06/2017 (Rules 27 to 138) and 15/2017 dated 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website. |
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