TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Rule 77 omitted by Notification No. 19/2022 effective 01-10-2022 removing GSTR-3 and GST PMT-05 interest refund procedure</h1> Rule 77, formerly prescribing that interest refundable under subsection (9) of sections 42 or 43 be claimed in the return (FORM GSTR-3) and credited to the taxpayer's electronic cash ledger (FORM GST PMT-05) for offset against future interest liabilities or refundable under section 54, has been omitted by Notification No. 19/2022 effective 01-10-2022; previously it set the procedural route for claiming and utilizing such interest refunds.
TaxTMI 
TaxTMI 
