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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....ch 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 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. As provided in the Point No. 4 of the said order, the Chief Commissioner of State Tax shall issue guidelines for application and procedure for reimbursement of late fee payable and deposited. Therefore in compliance of the said order, the following guidelines are hereby issued for application and procedure of reimbursement of late fee payable and deposited under the Rajasthan Goods and Services Tax Act, 2017 for the period from April, 2021 to Marc....

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....rate 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 period as defined under Section 2(106) of RGST Act. 2017 by submitting a single application. 9.  On submission of the application by the applicant, a task shall be created on the Rajvista ID of the respective jurisdictional proper officer. 10.       After verifying the correctness of the application, the proper officer shall issue sanction/partial sanction....