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of <h1>Refund Rule Omitted: Rule 77 of CGST Rules 2017 on Interest Reclaim Removed as of October 2022.</h1> Rule 77 of the Central Goods and Services Tax Rules, 2017, which dealt with the refund of interest paid on reclaim of reversals, has been omitted as of October 1, 2022, per Notification No. 19/2022-Central Tax. Previously, it allowed registered persons to claim a refund of interest paid under specific sections by filing it in their GSTR-3 return. The refunded amount would be credited to their electronic cash ledger and could be used for future interest liabilities or claimed as a refund under section 54.
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