Hence the registered individual will submit a “One Time request for Reimbursement of late fee” in the mentioned format which is open on Rajtax Portal ().Through visiting the Rajtax Portal, the registered person applying for reimbursement of late fee payable and deposited shall first sign up.Under the Rajasthan Goods and Services Tax Act, 2017, the reimbursement of the late fee levied and deposited towards the duration from April 2021 to March 2022 will be available to the registered taxable individual who has filed the returns, and the information of the outward supplies under section 37 ( Form 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.Therefore in compliance with 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 March 2022.”

4 of the said order, the Chief Commissioner of State Tax shall issue guidelines for application and procedure for reimbursement of late fees payable and deposited. 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 Order expressed, “The State Government has issued order no.

Guidelines for reimbursement of the late fee levied to get paid and deposited u/s 47 by the registered taxable person, issued by the Government of Rajasthan, Commercial Taxes Department, under RGST Act 2017 through issuing the order.

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