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of <h1>Rajasthan Issues Guidelines for Late Fee Reimbursement u/s 47 of GST Act for April 2021-March 2022.</h1> The Government of Rajasthan has issued guidelines for the reimbursement of late fees paid under Section 47 of the Rajasthan Goods and Services Tax Act, 2017, for the period from April 2021 to March 2022. Eligible registered taxable persons must have filed their returns by March 31, 2023. The process involves signing up on the Rajtax Portal, submitting a reimbursement request, and updating bank details if necessary. The jurisdictional officer will verify applications and issue orders for reimbursement. Claims cannot be rejected without a hearing. Incorrect claims will be recovered with interest and penalties. The order may be reviewed or modified by the government.
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