The Rajasthan Government’s Commercial Taxes Department has recently issued guidelines regarding the refund process within a specific time limit.
This move comes after the state’s Finance Department issued an order to decide refund applications 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 applications.
As per the guidelines issued by the Commercial Taxes Department, all proper officers are directed to verify the correctness of the refund claim and decide the refund application by passing the final sanction or rejection order in form GST RFD-06 and the payment advice in form GST RFD-05. This should be done in accordance with the provisions of the Rajasthan Goods and Services Tax Act, 2017 and Rules made thereunder within 21 days of the date of receipt of the refund application.
It has been further directed that all refund applications pending beyond 21 days of the receipt date should be disposed of by the proper officer within seven days of this order.
If a Show Cause Notice (SCN) has already been issued to the taxpayer, and the personal hearing or 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 or personal hearing.
The acknowledgement issued to the applicant under rule 90 of the RGST Rules, 2017, clearly indicates the date of filing of the claim of refund. The time limit of 21 days to decide the refund application shall be counted from such date of filing. The proper officer should issue an acknowledgement or deficiency memo, if any, at the earliest. This will give them sufficient time to examine and decide the refund application.
This move by the Rajasthan Government aims to streamline the refund process and ensure timely refunds to taxpayers. The guidelines issued by the Commercial Taxes Department will help in minimizing delays and ensuring that the refund process is carried out efficiently.
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