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    <title>Order regarding reimbursement of late fees payable under section 47 of the Rajasthan Goods and Service Tax Act, 2017 and deposited for the returns/statements of outward supplies for the period from April 2021 to March 2022 excluding Annual Return</title>
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    <description>Reimbursement is directed for late fees paid under section 47 of the Rajasthan GST Act for returns/details of outward supplies for the specified period, excluding annual returns under section 44. Eligibility requires furnishing returns under sections 37, 39 and 45 for that period or by the cut-off date. Wrongful claimants face recovery as arrears of State tax with interest and penalty. The Chief Commissioner will issue application and procedural guidelines, and the State Government may review or modify the order.</description>
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      <description>Reimbursement is directed for late fees paid under section 47 of the Rajasthan GST Act for returns/details of outward supplies for the specified period, excluding annual returns under section 44. Eligibility requires furnishing returns under sections 37, 39 and 45 for that period or by the cut-off date. Wrongful claimants face recovery as arrears of State tax with interest and penalty. The Chief Commissioner will issue application and procedural guidelines, and the State Government may review or modify the order.</description>
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