In the recent GST meeting, it has been waiver the late fee of non filing of return from 2017 to 2020. Whether refund available for those who paid the late fee earlier?
It's not waived.. its reduced to Rs. 500 return per month where there exist a tax liability. No. late fee in cases where there is not tax liability in particular tax period. However, nothing has been mentioned regarding late fee for those who paid earlier. Strange things happens only in GST.