1 [****]
Rule 77 of the Central Goods and Services Tax Rules, 2017 deals with 1 [****]. 1 . Omitted (w.e.f. 01.10.2022) vide Notification No. The Act came into force on 22 Jun 2017.
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 ."
Rule 77, The Central Goods and Services Tax Rules, 2017 (Act G.S.R. 610(E) of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Rule 77
What does Rule 77 of the Central Goods and Services Tax Rules deal with?
Rule 77 of the Central Goods and Services Tax Rules is headed "1 [****]". 1 . Omitted (w.e.f. 01.10.2022) vide Notification No.
How do I find court cases under Rule 77 of the Central Goods and Services Tax Rules?
In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Rules 2017 77, rule 77 CGST Rules 2017, rule 77 of the Central Goods and Services Tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Rule 77 of the Central Goods and Services Tax Rules, and has it changed?
Its own text turns on rule 42 (Manner of determination of input tax credit in respect of inputs or input services and reversal thereof), rule 43 (Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases), rule 54 (Tax invoice in special cases), so none of them can safely be read on its own.
When did Rule 77 of the Central Goods and Services Tax Rules come into force?
Rule 77 of the Central Goods and Services Tax Rules, cited as CGST Rules 2017 77, came into force on 22 Jun 2017, having been enacted on 19 Jun 2017. It is in force as at the date shown on this page.
Other rules of this Act
- 89. Application for refund of tax, interest, penalty, fees or any other amount3731 words
- 43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases3015 words
- 138. Information to be furnished prior to commencement of movement of goods and generation of e-way bill2970 words
- 42. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof2706 words
- 164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section2150 words
- 8. Application for registration2144 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF published by CBIC at taxinformation.cbic.gov.in. The provision list against which this parse was checked comes from the same portal, so a rule the document omits is still recorded. This page is not a substitute for legal advice.