This Rule has been Omitted Vide :- Notification No. 19/2022-Central Tax Dt.28.09.2022 [Para 9] (w.e.f 01.10.2022)

Chapter - VIII of CGST Rules, 2017

RETURNS

RULE 77. Refund of interest paid on reclaim of reversals    (corresponding section 42 to 43)

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.