Chapter - VIII of CGST Rules, 2017
RETURNS
RULE 77. Refund of interest paid on reclaim of reversals (corresponding section 42 to 43)
The interest to be refunded under sub-section (9) of
section 42 or sub-section
(9) of section 43 shall be claimed by the registered person in his return in
FORM GSTR-3 and shall be credited to his electronic cash ledger in
FORM GST
PMT-05 and the amount credited shall be available for payment of any future
liability towards interest or the taxable person may claim refund of the amount
under section 54.