Refund - Cash Deposited for GST Late Fees later waived

[SATYANARAYANA TAMMINENI]

Sir,

How to claim refund of GST Late fees deposited and used for payment of late of GSTR 3B during July to September 2017,Which is waived and refunded in cash ledger.

How to claim refund from cash ledger to bank account?

Please reply.

[KASTURI SETHI]

Under the category of 'excess paid'. You are entitled to refund under Section 54 (8)(e) of CGST Act. You can apply manually to the jurisdictional GST Divisional Office.

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Sri Sethi.

[Alkesh Jani]

Sir,

I agree with our experts, just to add that please ensure the amount for which refund is claimed, as if the amount is less than the prescribed limit it is likely to be rejected.

Thanks

[Atul Rathod]

Agreed with experts but i believe fees paid which have been waived off later on will be automatically refunded to cash ledger as tax. Ensure that the same does not have been refunded in cash ledger.

[YAGAY and SUN]

We endorse the view of our experts.

AI Summary

Refund of GST late fees may be claimed as excess payment; apply to divisional GST office and verify ledger credit.
Refund of deposited GST late fees later waived is treated as an excess payment eligible for refund under Section 54(8)(e) of the CGST Act. The practical procedure is a manual refund application to the jurisdictional GST divisional office. Taxpayers must verify whether the waived amount has already been credited to the cash ledger and ensure the claimed sum meets prescribed minimum thresholds to avoid rejection.