TaxTMI 
TaxTMI 
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.
Refund - Cash Deposited for GST Late Fees later waived
27 Dec 2019 
5 Replies 
3911 Views Asked by
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. (AI Summary)
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. (AI Summary)