Refund of late fees

How to claim refund of Late fees paid earlier? Is it credited to taxpayer or any form needs to be filed for the same?
Replies (3)
Is refund from Late Fee...?!

Which late fee and Period...?!


give more details...
Late fee can be claimed. If the govt. Waive it off, it will be credited to cash ledger.
Late fee credited to cash ledger by government after take a decision in GST Counsel meeting

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