The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 PUNJAB GOVT. GAZ. (EXTRA), JUNE 30, 2017 (ASAR 9, 1939 SAKA) 547 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.
Section 77: Refund of interest paid on reclaim of reversals
GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017State Rules of Punjab · 2017
Where this provision sits
| Act | GSR. 22/P.A.5/2017/S.164/Amd.(1)/2017 |
|---|---|
| Section | 77 |
| Marginal note | Refund of interest paid on reclaim of reversals |
| Jurisdiction | State of Punjab |
| Status | In force as published by the source |
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