Late fee reimbursement under GST: available for outward supply returns, subject to filing conditions and recovery safeguards. Reimbursement is directed for late fees paid under section 47 of the Rajasthan GST Act for returns/details of outward supplies for the specified period, excluding annual returns under section 44. Eligibility requires furnishing returns under sections 37, 39 and 45 for that period or by the cut-off date. Wrongful claimants face recovery as arrears of State tax with interest and penalty. The Chief Commissioner will issue application and procedural guidelines, and the State Government may review or modify the order.