Refund of interest paid on reclaim of reversal

Refund of interest paid on reclaim of reversal
Rule 18
Bill
Draft GST Return Rules
Draft – Goods And Services Tax – Return Rules, 20 [September 2016]
18. Refund of interest paid on reclaim of reversal
The interest to be refunded under sub-section (9) of section 29 or sub-section (9) of section 29A shall be claimed by the taxable person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall be available f

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