THE CENTRAL GOODS AND SERVICES TAX RULES , 2018
CHAPTER VIII  -  RETURNS
Rule - 77
Year  

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Refund of interest paid on reclaim of reversals.

77. 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.