Section 61(4) in The Central Goods and Services Tax Rules, 2017
(4)The amount deposited by the registered persons under sub-rule (3) above, shall be debited while filing the return for the said quarter in FORM GSTR-3B, and any claim of refund of such amount lying in balance in the electronic cash ledger, if any, out of the amount so deposited shall be permitted only after the return in FORM GSTR-3B for the said quarter has been filed.] [Inserted by Notification No. G.S.R. 2(E), dated 01.01.2021 (w.e.f. 19.6.2017).]
