The Government of Rajasthan on February 10, 2023, issued an order regarding reimbursement of late fees payable.
The following conditions have been stated for reimbursement:
• The reimbursement under this order shall be available only for a late fee payable and deposited for the returns/details of outward supplies for the period from April 2021 to March 2022 excluding annual returns.
• This order shall be applicable to the registered taxable persons who have furnished their returns/details of outward supplies under for the period from April 2021 to March 2022 or shall furnish such returns/details of outward supplies by March 31, 2023.
• 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 a penalty equal to the amount wrongly availed.
[Order No. F.12(5)FD/Tax/2023-1 02]
