The interest to be refunded under sub—section (9) of section 42 or subsection (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—OS and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund ofthe amount under section 54, 32 -1
Section 77: Refund ofinterest paid on reclnim of reversals
10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017Union territory Rules of Delhi · 2017
Where this provision sits
| Act | 10/2017 Seeks to amend DGST Rules notification no 3/2017-State Tax dt 19.06.2017 |
|---|---|
| Section | 77 |
| Marginal note | Refund ofinterest paid on reclnim of reversals |
| Jurisdiction | Union territory of Delhi |
| Status | In force as published by the source |
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