Refund of penalty paid for late filing of GST

Earlier we have received refund in the form of credit to electronic cash ledger buy delay was only one month.And waiver notification has come in a month .


Now need to check the intention,whether waiver is for GST returns not filed till date & GST returns already filed.

Some times the waiver is for encouraging the tax payer to file GSTR for past months & not for the tax payers who have already filed & paid late fee.

If it is for all then you may get refund in the form of credit to electronic cash ledger

Once paid can not be reverse back