1[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.]
Footnotes –
  1. Omitted vide Notification No. 19/2022-CT, dated 28-9-2022, w.e.f. 1-10-2022.