¹[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.]

Notes:

1. Omitted by the Central Goods and Services Tax (Second Amendment) Rules, 2022 Notification No. 19/2022–Central Tax dated 28.09.2022 w.e.f  01.10.2022.