The Finance Department, Government of Rajasthan on March 10, 2023, issued a notification regarding the Guidelines for the refund process within the time limit
The following has been stated namely: -
• This has a reference to Notification No F.12(5) FD/Tax/2023-103, dated January 10, 2023, to decide refund application under section 54 of the Rajasthan Goods and Service Tax Act, 2017 within a period of twenty-one days from the date of receipt of such application.
• All the Proper officers are directed to decide on the refund application and pass the final sanction/rejection order in form GST RFD -06 and the payment advice in FORM GST RFD-05 after verifying the correctness of the refund claim. in accordance with provisions of the RGST Act. 2017 and Rules made thereunder, within 21 days of the date of receipt of the refund application.
• It states that all refund applications pending beyond 21 days of receipt date shall be disposed of by the proper officer within seven days of this order. In case an SCN has already been issued to the taxpayer and a personal hearing/date of reply to be submitted has been given beyond seven days, the same shall be decided by the proper officer within three days of the date of reply/personal hearing.
• it states that the date of the filing of the claim of refund is clearly indicated in the acknowledgment issued to the applicant under Rule 90 of RGST Rules, 2017. The time limit of 21 days to decide the refund application shall be counted from such date of filing. Thus, the proper officer should issue acknowledgment or deficiency memos, if any, at the earliest to give them sufficient time to examine and decide on the refund application.
Disclaimer: refer to the document to view further details
[Notification No. F.17(228)ACCT/GST/2023-8282]
