Annual return late fee

This discussion concerns the waiver of late fees for annual GST returns, as recommended by the 39th council meeting. Participants are seeking clarification on whether late fees already paid, such as the Rs 6400 mentioned, can be refunded. It's confirmed that if a notification is issued retrospectively, a refund is possible, with paid fees being credited to the cash ledger for future use or refund. The conversation also touches upon the GSTR 3B late fee waiver and how to claim those refunds.