[Omitted]
Rule 77 of the CGST Rules
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In one line
Omitted with effect from 1 October 2022; it dealt with refund of interest paid on reclaimed reversals under the old sections 42 and 43.
The exact words of the law
574 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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 towards interest or the taxable person may claim refund of the amount under section 54 ."
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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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