In accordance with Order No. F.17 (137) ACCT/GST/2017/8289 dated March 10, 2023, the Commercial Taxes Department of the Government of Rajasthan has issued guidelines for the repayment of late fees paid and deposited in compliance with Section 47 by registered taxable persons as defined by the Rajasthan Goods and Services Tax Act, 2017 (RGST Act).
The instructions were purely based on the order No. F.12 (15) FD/Tax/2023-102, dated February 10, 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.
The Chief Commissioner of State Tax shall establish guidelines for application and procedure for reimbursement of late fee payable and deposited, in accordance with point no. 4 of the aforesaid order.
Thus, in accordance with the aforementioned order, the following instructions are therefore provided for use in applying for reimbursement of late fees paid and deposited under the Rajasthan Goods and Services Tax Act, 2017, for the time period of April 2021 to March 2022.
- The registered taxable persons who have provided returns/details of outward supplies under sections 37 (GSTR 1), section 39 (GSTR 3B, GSTR 4, GSTR 5, GSTR 6, GSTR 7), and section 45 (GSTR 10) under the Rajasthan Goods and Services Tax Act, 2017 by March 31, 2023, shall be eligible for reimbursement of the late fee payable and deposited under the Rajasthan Goods and Services Tax Act, 2017, for the period from April 2021 to March 2022.
- The registered individual seeking the reimbursement of the late fee paid and deposited must first register on the Rajtax Portal (http://rajtax.gov.in/vatweb).
- The registered individual must next file a “One Time Request for Reimbursement of Late Fee” in the format specified, which is available on the Rajtax Portal. (http://rajtax.gov.in/vatweb)
- Every registered taxpayer who wants to modify their bank details in order to receive reimbursement is able to accomplish this by submitting a request on the Raj tax website. The taxpayer must update the same bank information on the GST site by submitting an application for registration amendment before requesting its update on the Raj tax portal.
- Before authorising the request for a bank detail modification on the rajtax portal, the jurisdictional proper officer must confirm the bank information on the GST site.
- When submitting an application for a late fee refund, the registered taxpayer must provide all required returns.
- The registered taxpayer must submit a separate application for the repayment of the late charge for each type of return.
- The registered individual must submit an application for late fee refund in Format-I, which is available on the Raj tax Portal (http://raitax.gov.in/vatweb). The registered person may submit a single application to request refund of the late charge for many tax periods as described in Section 2(106) of the RGST Act, 2017.
- A task will be established on the respective jurisdictional proper officer’s Rajvista ID whenever the applicant submits their application.
- The proper officer must issue a sanction, partial sanction, or rejection order for reimbursement in Format-2, which is available on the Rajtax Portal (http://rajlax.gov.in/vatweb), after confirming the accuracy of the application. The order must then be sent to the CSDO, Headquarter, Commercial Taxes Department, Jaipur, for the payment of the reimbursement amount.
- Without giving the taxpayer a reasonable chance to be heard and without passing a reasoned verbal order of rejection, the competent officer is not permitted to deny any application for repayment of a late fee.
- The CSDO must determine the budgetary needs and submit a budget request to the headquarters. When the budget is received, the CSDO must approve the payment order.
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