https://www.taxtmi.com/acts?id=28423 The omitted Rule 77 required the registered person to claim refund of interest paid on reclaim of reversals in Form GSTR-3, credit the amount to the electronic cash ledger using Form GST PMT-05, and allowed the credited amount to be used for future interest or tax liabilities or to be claimed as a refund under the statutory refund mechanism. en-us Thu, 29 Jun 2017 13:03:39 +0530 Wed, 29 Oct 2025 16:13:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28423 The omitted Rule 77 required the registered person to claim refund of interest paid on reclaim of reversals in Form GSTR-3, credit the amount to the electronic cash ledger using Form GST PMT-05, and allowed the credited amount to be used for future interest or tax liabilities or to be claimed as a refund under the statutory refund mechanism. Act-Rules GST Thu, 29 Jun 2017 13:03:39 +0530 https://www.taxtmi.com/acts?id=28423