Rule 77
Refund of interest paid on reclaim of reversals (Omitted)
GST
Returns
Rule 77 of Central Goods and Services Tax Rules, 2017
77. 1[****]
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NOTES:-
1.
Omitted vide Notification No. 19/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
“77. 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
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