Refund of interest paid on reclaim of reversals

Refund of interest paid on reclaim of reversals
Rule 18
Bill
RETURNS
GST – Returns – Final Draft Rules 3-6-2017
18. Refund of interest paid on reclaim of reversals
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

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