The State Government hereby during Rajasthan Budget, 2023 orders that the late fee payable under section 47 and the same has been deposited by the registered taxable person under the Rajasthan Goods and Services Tax Act, 2017 for the period from April, 2021 to March, 2022 shall be reimbursed on the following conditions:-
1. The reimbursement under this order shall be available only 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.
2. This order shall be applicable to the registered taxable persons who have furnished their returns/details of outwards supplies under the provisions of section 37, section 39 and section 45 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.
3. If at any time, it is found that a 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.
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.
To read the order by Rajasthan government CLICK ME.
Thus, this is an amnesty scheme by Rajasthan GST department which will provide refund to everyone if they fulfill the above conditions.