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of <h1>Rajasthan Updates RGST Refund Formula for Unutilized Input Tax Credit; Effective for Applications from July 2022.</h1> The Government of Rajasthan issued a circular to clarify refund issues under the RGST Act, 2017. Amendments were made to the refund formula for unutilized input tax credit due to an inverted duty structure, effective from July 5, 2022. This new formula applies prospectively to refund applications filed on or after this date. Additionally, a restriction on refunds for certain goods under Chapters 15 and 27, effective from July 18, 2022, applies only to applications filed on or after this date. These clarifications aim to ensure consistent implementation across the field formations.
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