The Rajasthan GST Department has issued a notification under S.O. 125 [F.12(7)FD/Tax/2025-121] dated February 19, 2025, announcing the Amnesty Scheme for 2025.
- Scheme Overview:
- Title: Amnesty Scheme 2025
- Duration: Effective immediately from February 19, 2025, until September 30, 2025.
- Scope: Applicable to all dealers or individuals with outstanding demands or disputed amounts under various laws up to June 30, 2017, not including specific provisions from the Rajasthan Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956.
- Advantages:
- Tax rebates and waivers of interest, penalties, or late fees are available based on specified conditions detailed in a table format.
- Different outstanding demands or disputes qualify for various rebate/waiver conditions and extents.
- Requirements:
- Applicants are required to deposit the necessary amounts and submit undertakings for the withdrawal of any pending cases.
- Refunds associated with rebates or waivers under this scheme will not be permitted.
- Application Process:
- Applicants must express their intent electronically through the Commercial Taxes Department’s official website.
- Separate notifications will be necessary for various Acts and Assessing Authorities.
- Further detailed procedures and clarifications will be released by the Commissioner of the Commercial Taxes Department.
- Previous Scheme Provisions:
- Cases pending under the Amnesty Scheme 2024 will continue under the 2024 framework if the required amounts were deposited by December 31, 2024, or within ten days after the final amount communication.
- For other pending cases, expressions of intent under the 2024 scheme will be treated as submitted under the current scheme, and required amounts will be recalibrated according to the new provisions.