Refund of interest on reversal claims must be claimed in return and credited to electronic cash ledger for future liabilities.

Refund of interest on reclaim of reversals under sub-section (9) of section 42 or 43 must be claimed in Form GSTR-3 and credited to the electronic cash ledger in Form GST PMT-05; the credited amount is available for payment of future interest or may be claimed as a refund under section 54.

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