Regarding guidelines for reimbursement of late fee payable and deposited under Section 47 by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 for the period from April 2021 to March 2022 - GST - States - F.17(137)ACCT/GST/2017/8289

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..... under Section 47 by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 for the period from April, 2021 to March, 2022. As provided in the Point No. 4 of the said order, the Chief Commissioner of State Tax shall issue guidelines for application and procedure for reimbursement of late fee payable and deposited. Therefore in compliance of the said order, the following guidelines are hereby issued for application and procedure of reimbursement of late fee payable and .....

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Regarding guidelines for reimbursement of late fee payable and deposited under Section 47 by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 for the period from April 2021 to March 2022 - GST - States

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..... est for updation of bank detail on rajtax portal. Before submitting request for updation of bank details on rajtax portal, the taxpayer has to update the same bank detail on GST portal by submitting application for amendment of registration. 5. The Jurisdictional proper officer shall verify the bank detail on GST portal before approving the request for bank detail updation on rajtax portal. 6. The registered taxpayer shall furnish all the due returns compulsorily before submitting application fo .....

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..... ll not reject any claim of reimbursement of late fee. without providing reasonable opportunity of being heard to the taxpayer and shall pass a reasoned speaking order of rejection, if any. 12. The CSDO shall estimate the budgetary requirement and request for budget to the headquarters. On receipt of the budget, the CSDO shall pass payment order. Enclosure GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) ORDER Jaipur, February 10, 2023 The State Government hereby orders that the late fee .....

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..... e recovered as an arrear of State Tax along with interest @ 18% p.a. and penalty equal to the amount wrongly availed. 4. The Chief Commissioner, State Tax shall issue guidelines for application and procedure for reimbursement of late fee payable and deposited under this order. 5. The State Government may review or modify this Order at any time in full or in part, prospectively or retrospectively. [No. F.12(5)FD/Tax/2023-102] By order of the Governor, Sd/- (Namrata Vrishni) Joint Secretary to the .....

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