The State Government of Rajasthan has notified the “Amnesty Scheme-2024” under the Rajasthan Goods and Services Tax Act, 2017. This scheme, in force until 31.07.2024, offers rebate of tax and settlement of outstanding demands and disputed amounts. It applies to dealers and persons with outstanding demands or disputed amounts up to 30.06.2017, excluding certain cases. The scheme outlines various definitions, benefits, conditions, and procedures for availing them. It provides a detailed explanation and provisions for cases pending under the Amnesty Scheme-2023. For further details, you can download the full document here.
In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government being of opinion that it is expedient in public interest so do, hereby notifies the following “Amnesty Scheme-2024”, hereinafter referred to as the scheme, for rebate of tax and settlement of outstanding demands and disputed amounts, namely:
- Short title and operative period.– (1) This scheme may be called Amnesty Scheme-2024.
(2) This scheme shall come into force with immediate effect and shall remain in force upto 31.07.2024.
- Application.- This scheme shall be applicable to all dealers or persons having outstanding demands or disputed amounts under any Act in respect of period upto30.06.2017, except outstanding demand or disputed amount pertaining to Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution of India.
- Definitions.- (1) In this scheme, unless the subject or context otherwise requires,
(a) “Act” means any of the following Acts:
(i) The Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954);
(ii) The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);(iii)The Central Sales Tax Act, 1956 (Central Act No. 74 of 1956):
(iv) The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);(v) The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999);
(vi) The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);(vii) The Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);
(viii) The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); and
(ix) The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994);
(b) “Applicant” means any dealer or person who conveys his willingness for availing benefit under this scheme;
(c) “Assessing Authority” means any officer or authority appointed undere Act;
(d) “Dealer” means any dealer as defined under the Act:
(e)”Declaration Form” means the statutory formcertificate prescribed under theAct for sale or purchase of goods at concessional rate of tax or exemption fromtax;
(f)”Demand and Collection Register (DCR)” means the register containing thedetails, in the form of entries, of outstanding demand(s) pertaining to anyassessmentthe ward level either on departmental portal orphysical form;(g) “Department” means the Commercial Taxes Department, Rajasthan;
(h) “Difference Tax” means difference between full rate of tax applicable in State under the Act and concessional rate exemption which is applicable on submission of declaration form;
(i) “Disputed Amount” means any tax, interest, fee penalty for which any show cause notice has been issued or against which an appeal, revision, writ petition or special leave petition is pending or contemplated including that pertaining to cases which have been remanded by any authority;
(j) “Final amount” means the amount of outstanding demand or disputed amount which the assessing authority determines after adjustment/ rectification/ reassessment etc., if any;
(k) “Outstanding Demand” means any demand pertaining to the Act, which ispendingthe Demand and Collection Register; and
(1) “Tax” shall include the composition amount or lump sum lieu of tax and exemption fee.
(2) The words and expressions used in this scheme but not defined shall have thesame meaning as assigned to themthe Act to which the outstanding demand ordisputed amount pertains.
- Benefits under this scheme.- The rebate of tax and waiver of interest, penalty or fee shall be to the extent as mentioned in column number 4 of the Table given below on fulfilment of conditions as mention in column number 3, for the category of outstanding demand or disputed amount as mentioned in column number 2 of the said table and the conditions mentioned in clause 5 of this scheme:
Explanation:
(1) Where any dealer conveys his willingness for availing benefit of this scheme and depositsthe required amount upto 31.07.2024 or within ten days from the day on which the assessingauthority conveys the final amount required to be paid under this scheme, whichever is later,he shall be eligible for the benefits available in the scheme. In case, the dealer fails to depositthe final amount in the time specified above, he shall not be eligible for any benefit under thisscheme. However, the Commissioner may, if he is satisfied that the applicant was preventedby sufficient cause from paying the required amountthe stipulated time, condone suchdelay and may allow the applicant to avail the benefits under this scheme.
(2) Where any amount has been deposited prior to issuance this scheme against the demand after its creation, including the amount deposited for filing of an appeal, and if optionis being submitted for the balance outstanding demand/ disputed amount, the amount already deposited, if not adjusted in the Demand and Collection Register (DCR) prior to the issuance of this scheme and if not specifically mentioned in the challan, shall be adjusted firstly against the liability of tax, then it shall be adjusted against the liability of interest, penalty andlate fee, respectively. However, if any amount has been deposited in compliance of any courtorder, it shall be adjusted accordingly. The benefits of this scheme shall be available only forthe balance of outstanding demand/ disputed amountper the provisions of this scheme.
(3) Whereoutstanding demand or disputed amount comprises entirely of interest and/ orpenalty and/ or late fee, in such cases, the amount of tax shall be deemedhave beendeposited.
(4) For category of outstanding demand or disputed amount wheredealer or person is notrequired to deposit any amount as per the Table above, in such cases, he may convey thesame to the Assessing Authority. In cases where no intimation is received from the dealerperson, the assessing authority may proceed to dispose the case at his own level.
(5) Where the outstanding demand or disputed amount pertaining to the period upto30.06.2017 has already been deposited and demand for interest pertaining to the same isleviable but not levied, in such cases the interest payable alongwith the interest accrued uptothe date of order under this scheme shallwaived to the extent -the Table above.
Where any application for adjustment/ rectification/ reassessment etc. related to thedemand, for which the dealer or person intends to opt under this scheme is pending before theassessing authority concerned, thenintimation in writing from dealer or person, he shalldispose it on priority basis.
(7) In cases pertaining to disputed amount for which the demand is not outstanding in theDemand and Collection Register (DCR), the amount of tax, interest, late fee and/ or penaltyshall be deemed to be as per the original assessment/ reassessment order or show cause noticeissued in regard of the said disputed amount. In such cases,assessing authority concernedshall withdraw the proceeding, if any, pending before himself or submit an application forwithdrawal of the case pending before any Court or Tax Board or Appellate Authority, as thecase may be, after deposit of prescribed amount as per the Table above, within the stipulatedtime.
(8) Where the case of prosecution has been filed section (1) of section 67 of the Rajasthan Value Added Tax Act, 2003similar provisions of the repealed Act(s) and the applicant has deposited the amount as required under this scheme, the assessing authority shall proceed to withdraw the case from the court. the department under clause (d) of sub
- Conditions.- The benefits of this scheme shall be available on the fulfillment of thefollowing conditions, namely:
(i) The applicant has deposited the amount required as per column number 3 of theTable above and as per Explanation (1) to clause 4 above;
(ii) The applicant has submitted an undertaking for withdrawal of case, if any,pending before any Court or Tax Board or Appellate Authority, as the case maybe, within the operative period of this scheme; and
(iii) No refund for any year or regarding any Act shall belowed if it is co-related inany manner due to rebate of tax and/ or waiver under this scheme.
- Procedure for availing benefit.- (1) To avail the benefit under this scheme, theapplicant shall electronically convey his willingness on the Commercial Taxes Department’swebsite http://www.rajtax.gov.in regarding the samethe concerned Assessing Authority.
(2) Separate intimation of willingness shall be conveyedoutstanding demand/ disputedamount under separate Acts as wellbefore separate Assessing Authorities.
(3) In case of any dealer or person opting for benefits under this scheme, the Assessing Authority shall electronically convey the details of pending demand(s) and disputed amount(s) against dealer or person along with the payment to be made in pursuance of this scheme and consequent benefits to be accrued.
(4) The detailed procedure, clarification and order for removal of difficulties,any, foravailing benefit under this scheme shall be as notified by the Commissioner, CommercialTaxes Department, Rajasthan.
(5) In case of any dispute regarding the categorization of outstanding demanddisputedamount under serial number 1 to 3 of the Table above, the decision of Commissioner,Commercial Taxes shall be final.
- Provisions for cases pending under Amnesty Scheme-2023.– (1) Where a dealerhas opted for payment in instalments under Amnesty Scheme-2023 and has paid anyinstalment, such cases shall be governed by the provisions of the said scheme of 2023.
(2) In all other cases not covered under sub-clause (1) above, in which any task is pendingunder Amnesty Scheme-2023 prior to the issuance of this scheme, willingness submittedundersaid scheme of 2023 shalldeemedhave been submitted under this scheme andamount required to be paid shall be communicated afresh to the dealer as per the Table of thisscheme. The amount deposited, if any, under Amnesty Scheme-2023 shall be adjusted againstthe amount required to be paid as per the Table of this scheme..
(3) No refund of any payment already made under Amnesty Scheme-2023 shall be alloweddue to rebate of tax and/or waiver under this scheme.