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
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Reimbursement of late fee available to registered taxpayers filing specified GST returns by the deadline, subject to verification and recovery. Reimbursement of late fee deposited under Section 47 for April 2021-March 2022 is available only to registered persons who furnished returns/details of outward supplies by 31 March 2023; annual returns are excluded. Claims must be submitted via the Rajtax Portal in prescribed formats, with bank details first updated on the GST portal and verified by the jurisdictional proper officer. The officer shall issue sanction/partial sanction or a reasoned rejection after hearing, and sanctioned amounts are forwarded to the CSDO for budget allocation and payment. Wrongful claims are recoverable with interest and penalty.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reimbursement of late fee available to registered taxpayers filing specified GST returns by the deadline, subject to verification and recovery.
Reimbursement of late fee deposited under Section 47 for April 2021-March 2022 is available only to registered persons who furnished returns/details of outward supplies by 31 March 2023; annual returns are excluded. Claims must be submitted via the Rajtax Portal in prescribed formats, with bank details first updated on the GST portal and verified by the jurisdictional proper officer. The officer shall issue sanction/partial sanction or a reasoned rejection after hearing, and sanctioned amounts are forwarded to the CSDO for budget allocation and payment. Wrongful claims are recoverable with interest and penalty.
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