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

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..... FINANCE DEPARTMENT (TAX DIVISION) ORDER Jaipur, February 10, 2023 The State Government hereby orders that the late fee payable under section 47 and the same has been deposited by the registered taxable person (hereinafter referred to as beneficiary ) under the Rajasthan Goods and Services Tax Act, 2017 for the period from April, 2021 to March, 2022 shall be reimbursed on t .....

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..... th interest @ 18% p.a and penalty equal to the amount wrongly availed. 4. The Chief Commissioner, State Tax shall issue guidelines for application and procedure for reimbursement of late fee payable and deposited under this order. 5. The State Government may review or modify this Order at any time in full or in part, prospectively or retrospectively. [F.12 (5) FD/TAX/2023-102] By .....

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