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 andSUN]

We endorse the view of our experts.

AI Summary

Refund for GST Late Fees Possible Under Section 54(8)(e), Verify Cash Ledger, Manual Application Needed A user inquired about claiming a refund for GST late fees deposited for GSTR 3B from July to September 2017, which were later waived and credited to the cash ledger. Experts advised that the refund can be claimed under the 'excess paid' category as per Section 54(8)(e) of the CGST Act, with a manual application to the jurisdictional GST Divisional Office. It was noted that refunds below a certain limit might be rejected, and the user should verify that the fees have not already been refunded to the cash ledger.