Section 83(7) in Rajasthan Goods and Services Tax Rules, 2017
(7)Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the common portal:Provided that where the registered person fails to respond to the request for confirmation till the last date of fiunishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner.
