TaxTMI 
TaxTMI 
As per section 54(14), refund claim less than ₹ 1000 can not be claimed. Whether it is applicable for claiming refund of fees / penalty / Excess cash. Please advice.
Fees, Penalty Refund claim limit
26 Sep 2019 
5 Replies 
1558 Views Asked by
Refund threshold under GST limits small refunds; fees and penalties may be claimable but often unpaid administratively.
Section 54(14) bars payment of refunds made under the order provisions in sub sections (5) and (6) when the refundable amount is below one thousand rupees; claims can still be lodged under the general claim provision in sub section (1), and categories such as fees, penalties or other amounts are within refund scope, but administrative routing through refund orders may result in non payment of small amounts unless judicial relief is obtained. (AI Summary)
Section 54(14) bars payment of refunds made under the order provisions in sub sections (5) and (6) when the refundable amount is below one thousand rupees; claims can still be lodged under the general claim provision in sub section (1), and categories such as fees, penalties or other amounts are within refund scope, but administrative routing through refund orders may result in non payment of small amounts unless judicial relief is obtained. (AI Summary)