The Department of Commercial Tax, Rajasthan on May 11, 2022 has issued Guidelines for reimbursement of State Tax and deposited by hotels and tour operators in the State.
The following has been stated namely: -
• The registered person has to sign up by visiting Rajtax Portal and submit a “One Time Information for Reimbursement.”
• The registered person shall file all the due returns compulsorily before submitting application for re-imbursement of State tax.
• The amount of reimbursement shall be first adjusted against the recoverable outstanding demand of the registered person under the taxes administered by the Commercial Taxes Department.
• The proper officer shall issue sanction order for reimbursement. The CSDO on receipt of the sanction order issued by the proper officer shall request for budget from the headquarters. On receipts, of the budget, the CSDO shall pass payment order.
[Notification No. F.17 (137-Pt.-II) ACCT/GST/2017/7785]
