CGST Rule 77 of Central Goods and Services Tax Rules, 2017 – Omitted

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-VIII Returns

Rule 77: Refund of interest paid on reclaim of reversals.

77.  ¹[***]

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 663(E) dated 28.06.2017].

Amendments:

1. Omitted by Central Goods and Services Tax (Second Amendment) Rules, 2022 vide Notification No. 19/2022-Central Tax dated 28th September, 2022, w.e.f. 01.10.2022, the Rule:

“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 the taxable person may claim refund of the amount under section 54.”