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Rule 77 of the CGST Rules, 2017

From the IndiaAuditLens Law Library

GST›CGST Rules, 2017›Chapter VIII, Returns

At a glance

Procedure, powers and definitions

  • Rule 77, omissionNotification 19/2022-Central Tax omitted rule 77 from 1 October 2022.
  • Former rule 77The former rule required the interest claim in FORM GSTR-3 and credit to the electronic cash ledger in FORM GST PMT-05. The amount could be used for future interest liability or claimed under section 54.

Rule 77 was omitted from 1 October 2022. It formerly provided the return and ledger route for refund of interest under sections 42(9) and 43(9). The credited amount could meet future interest liability or be claimed as a refund under section 54. Those removed procedures are historical, and earlier-period application requires the relevant law and savings to be established.[1]

Text

The text below is the rule as served by the CBIC tax information portal on 24 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.

Rule 77, verbatim (show)

Rule 77. 1[****]

1. Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 77. 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."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

Omission-date boundary 77 footnote1

Questions to answer on the file2 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to Rule 77 as footnoted in the CBIC text
NoteChange
1Omitted (w.e.f. 01.10.2022) vide Notification No. 19/2022 - CT dated 28.09.2022 for "Rule 77. Refund of interest paid on reclaim of reversals.-[2]

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 19/2022-Central Tax28 September 2022Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Rule 77. [Omitted]****". Central Goods and Services Tax Rules, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 24 September 2026.
  2. Notification No. 19/2022-Central Tax, dated 28 September 2022: Seeks to make amendments (Second Amendment, 2022) to the CGST Rules, 2017. Cited in CBIC footnote 1.

External links