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.