Circular dated 10 March 2023

Key Pointers –

• The Rajasthan State Government has ordered that the reimbursement shall be available for late fee payable and deposited for the returns/ details of outwards supplies for the period from April, 2021 to March, 2022 excluding annual return under section 44.
• It shall be applicable to the registered taxable persons who have furnished their returns/details of outwards supplies under the provisions of the Rajasthan Goods and Services Tax Act, 2017 for the period from April, 2021 to March, 2022 or shall furnish such returns/details of outwards supplies by 31.03.2023.
• In case any beneficiary has wrongly availed the reimbursement under this order, the same shall be recovered as an arrear of State Tax along with interest 18% p.a and penalty equal to the amount wrongly availed.
• The Chief Commissioner, State Tax issued the following guidelines for application and procedure for reimbursement of late fee payable and deposited under this order.