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State of Rajasthan - Section
Section 27A in The Rajasthan Value Added Tax Rules, 2006
27A. [ [Deleted by Notification No. S.O. 586, dated 9.3.2011 (w.e.f. 31.3.2006).]
***]| 27A. [ Provisional refund of tax in certain cases. [Inserted by Notification No. S.O. 110, dated 8.7.2009 (w.e.f. 31.3.2006).]- Notwithstanding anything contained in these rules, where a dealer has opted for quarterly assessment and files return electronically, he shall be allowed provisional refund to the extent of fifty percent of refundable amount, not later than thirty days from the last date of filing of the return for the relevant quarter. The provisional refund so granted shall be subject to subsequent verification of deposit of refundable amount.] |