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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\nNOTES:-
\n\t1.
\nOmitted vide Notification No. 19\/2022-Central Tax dated 28-09-2022 w.e.f. 01-10-2022 before it was read as,
\n “77. Refund of interest paid on reclaim of reversals.-
\n The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43<\/p>\n
= = = = = = = =<\/p>\n
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