Refund of interest paid on reclaim of reversals under GST

Rule-77 of CGST Rules 2017

Refund of inter­est paid on reclaim of reversals.-
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.