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 andshall be credited to his electronic cash ledger in FORMGST PMT-05 and the amountcredited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount undersection 54. .
Section 77: Refund of interest paid on reclaim of reversals
No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017State Rules of Madhya Pradesh · 2017
Where this provision sits
| Act | No. F A-3/4-0/2017/1-V-(64)_ Bhopal, dated - the 30th June, 2017 |
|---|---|
| Section | 77 |
| Marginal note | Refund of interest paid on reclaim of reversals |
| Jurisdiction | State of Madhya Pradesh |
| Status | In force as published by the source |
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