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CHAPTER VIII - RETURNS
Rule 59 of CGST Rules - Form and m...
Rule 60 of CGST Rules - Form and m...
Rule 61 of CGST Rules - Form and m...
Rule 61A of CGST Rules - Manner of...
Rule 62 of CGST Rules - Form and m...
Rule 63 of CGST Rules - Form and m...
Rule 64 of CGST Rules - Form and m...
Rule 65 of CGST Rules - Form and m...
Rule 66 of CGST Rules - Form and m...
Rule 67 of CGST Rules - Form and m...
Rule 67A of CGST Rules - Manner of...
Rule 68 of CGST Rules - Notice to ...
Rule 69 of CGST Rules - Matching o...
Rule 70 of CGST Rules - Final acce...
Rule 71 of CGST Rules - Communicat...
Rule 72 of CGST Rules - Claim of i...
Rule 73 of CGST Rules - Matching o...
Rule 74 of CGST Rules - Final acce...
Rule 75 of CGST Rules - Communicat...
Rule 76 of CGST Rules - Claim of r...
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://www.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. |
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