The Government of Rajasthan vide notification dated February 10,2023 has directed that the proper officers, on the receipt of an application for refund under section 54 of the Rajasthan Goods and Services Tax Act, 2017 shall decide such application within a period of twenty one days from the date of receipt of such application.
Under Section 54 of CGST Act 2017, any person can claim refund of any tax and interest, if any, paid on such tax or any other amount paid by him. Detailed guidelines in regard to this order shall be issued by the Chief Commissioner, State Tax.
