✍️ Author: Amrut Chitragar   |   📅 Published on: May 28, 2022   |   🛠 Last Updated: July 7, 2025

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📌 This post is for educational purposes only. Always consult a SEBI-registered advisor before making financial decisions.
👉 Full disclaimer here

TL;DR: The GST Department waived late fees for GSTR-4 filing from 01.05.2022 to 30.06.2022. However, no refund has been issued to those who paid late fees before 26.05.2022. As per past trends and absence of any official clarification, it is unlikely that such late fees will be refunded.

🧾 Whether GST Late Fees Can Be Refunded by the Department?

GSTR-4 Refund vs Waiver: A confused taxpayer and GST officer explain the situation visually

As per the official notification, late fees for filing GSTR-4 for FY 2021-22 were waived for the period 01.05.2022 to 30.06.2022. However, many taxpayers are asking — what if someone filed their return with late fees during 01.05.2022 to 25.05.2022? Are they eligible for a refund?

🔍 Current Status: As of now, no official clarification has been issued by the GST Department regarding the refund of late fees already paid during the waiver period.

📜 Past Precedents: If we refer to historical practices, there have been no known instances where late fees were refunded to taxpayers, even when notifications were issued later.

💡 Expert View: Based on the current pattern, it is unlikely that the department will issue any refund for the late fees already paid for GSTR-4 during this specific period.

🔗 For official notification about late fee waiver, please refer: Click here to read

🧠 Frequently Asked Questions (FAQs)

1. Can I claim refund of late fees paid for GSTR-4 for FY 2021–22?

No. As per current status, no refund mechanism or clarification has been issued by the GST Department for late fees already paid during the waiver window.

2. Is there a way to apply online for late fee refund in GST?

No such online process or form exists on the GST portal to claim a refund of late fees. Refund applications are accepted only for excess tax or fees in specific scenarios.

3. Will future GST notifications offer retrospective refunds of late fees?

Very unlikely. Past notifications waiving late fees have not resulted in refunds for already paid amounts. The department has no precedent for retrospective refunds.

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