Anon
watch_later 25/10/17
I paid late fee as there was delay in filing of return by me.
Government has waived the late filing fee.
Can I get the refund of late filing fee into my bank account or it will come in electronic cash ledger only?
As per GSTsathi,
Any such un-utilized late fee can be claimed as refund under section 49(6) of the CGST Act in the Return GSTR-3 as per proviso to section 54(1).
So once money comes to your electronic cash ledger, you can take the refund at the time of filing GSTR-3.
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