9911796707
TMI BlogRegarding 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 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... CT/GST/2017/8289 dated 10-3-2023 ORDER Subject : 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. The State Government has issued Order No. F. 12(15)FD/Tax/2023-102, dated 10-2-2023 for reimbursement of late fee payable and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the registered taxable persons who have furnished returns/details of outward supplies under Section 37 (GSTR-1). Section 39 (GSTR-3B. GSTR-4, GSTR-5, GSTR-6, GSTR-7), and Section 45 (GSTR-10) under the Rajasthan Goods and Services Tax Act, 2017 by 31-3-2023. 2. The registered person applying for reimbursement of late fee payable and deposited shall first sign up by visiting Rajtax Portal http://r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing application for reimbursement of late fee. 7. A separate application for reimbursement of late fee for each type of return shall be submitted by the registered taxpayer. 8. The registered person shall apply for reimbursement of late fee in Format-I as available on Rajtax Portal (http://rajtax.gov.in/vatweb). The registered person may apply for reimbursement of late fee for more than one tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 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 payable under Section 47 and the same has been deposited by the regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2023. 3. If at any time, it is found that a beneficiary has wrongly availed the reimbursement under. this order, the same shall be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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