The State Government hereby directs that the proper officer, 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.

Detailed guidelines in regard to this, order shall be issued by the Chief Commissioner, State Tax.

By order of the Governor,

(Namrata Vrishni)

Joint Secretary to the Government