GST Authority Notifies Reimbursement Guidelines for Late Fee U/S 47

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.

The Order expressed, “The State Government has issued order no. 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. As provided in point no. 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. 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.”

• 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.
• Through visiting the Rajtax Portal http://rajtax.gov.in/vatweb, the registered person applying for reimbursement of late fee payable and deposited shall first sign up.
• 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 (http://rajtax.gov.in/vatweb).
• Every registered taxpayer who wants to amend their bank information in order to get compensation can do so by submitting a request on the Rajtax website.
• The taxpayer must update the same bank information on the GST site by submitting an application for registration amendment before requesting its update on the Rajtax portal.
• Before authorizing the request for a bank detail update on the Rajtax portal, the jurisdictional proper officer must confirm the bank information on the GST site.
• Before making a request for a late charge refund, the registered taxpayer must provide all required returns.
• The registered taxpayer must file a separate application for repayment of late fees for each kind of return.
• The registered individual must request for late fee refund in Form-I, which is available on the Rajtax Portal (http://raitax.gov.in/vatweb). By filing a single application, the registered person may ask for reimbursement of late fees for more than one tax period as described in Section 2(106) of the RGST Act, 2017.
• Once the applicant submits the application, a task will be established on the Rajvista ID of the corresponding jurisdictional proper officer.
• The proper officer must issue a sanction, partial sanction, or rejection order for reimbursement in Format-2, which is available on the Rajtax Portal (http://rajlax.gov.in/vatweb), after confirming the accuracy of the application. The order must then be sent to the CSDO, Headquarter, Commercial Taxes Department, Jaipur, for the GST payment of the reimbursement amount.
• The competent officer must reject late fee reimbursement claims only after giving the taxpayer a sufficient opportunity to be heard. If necessary, the proper officer must also issue a reasoned verbal order of denial.
• The CSDO is needed to assess the financial need and submit a budget proposal to the headquarters. After the budget is received, the CSDO must approve the payment order.