Important Keyword: section 42, section 43.
Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 – CT dated 28.09.2022 for
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GST Rule 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 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.”
Official Income Tax Return filing website: https://incometaxindia.gov.in/