https://www.taxtmi.com/forum/issue?id=115817 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. en-us Fri, 27 Dec 2019 19:52:39 +0530 Thu, 23 Jan 2025 15:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115817 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. Discussion-Forum GST Fri, 27 Dec 2019 19:52:39 +0530 https://www.taxtmi.com/forum/issue?id=115817