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Statutory Provisions

Home Acts & Rules GST Draft-Bills-Reports DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016] Chapters List Draft GST Return Rules This

Rule 18 - Refund of interest paid on reclaim of reversal - DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]

DRAFT - GOODS AND SERVICES TAX - RETURN RULES, 20-- [September 2016]
Draft GST Return Rules
  • Contents

18.  Refund of interest paid on reclaim of reversal 

The interest to be refunded under sub-section (9) of section 29 or sub-section (9) of section 29A shall be claimed by the taxable person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-3 and the amount credited shall be available for payment of any future liability of interest or the taxable person may claim refund of the amount under section 38.

 
 
 
 

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