RAJASTHAN AMNESTY SCHEME 2024: REBATE AND SETTLEMENT

GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT

(TAX DIVISION) NOTIFICATION

Jaipur, February 08, 2024

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 the opinion that it is expedient in the public interest so to 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-

1. Short title and operative period.- (1) This scheme may be called the Amnesty Scheme-2024.                                                                            (2) This scheme shall come into force with immediate effect and shall remain in force upto 31.07.2024.                                                          
2. Application.- This scheme shall be applicable to all dealers or persons having outstanding demands or disputed amounts under any Act in respect of period upto 30.06.2017, except outstanding demand or disputed amount pertaining to the 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.

3. Definitions.- (1) In this scheme, unless the subject or context otherwise requires,-                                                                                                      (a)  “Act” means any of the following Acts:-

4. 1. The Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954);
5. 2. The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);
6. 3. The Central Sales Tax Act, 1956 (Central Act No. 74 of 1956);
7. 4. The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);
8. 5. The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999);
9. 6. The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);
10. 7. The Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);
11. 8. The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); and
12. 9. The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994)                                                                                                                                                                                                                                                                                             
    10. (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 under the Act;
    11. (d)“Dealer” means any dealer as defined under the Act;
    12. (e)“Declaration Form” means the statutory form or certificate prescribed under the Act for sale or purchase of goods at concessional rate of tax or exemption from tax;
    13. (f)“Demand and Collection Register (DCR)” means the register containing the details, in the form of entries, of outstanding demand(s) pertaining to any assessment at the ward level either on departmental portal or in physical form;
    14. (g) “Department” means the Commercial Taxes Department, Rajasthan;
    15. (h)“Difference Tax” means difference between full rate of tax applicable in the State under the Act and concessional rate or exemption which is applicable on submission of declaration form;

    16. (i)“Disputed Amount” means any tax, interest, fee or 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;

    17. (j) “Final amount” means the amount of outstanding demand or disputed amount which the assessing authority determines after adjustment/ rectification/ reassessment etc., if any;

    18. (k)“Outstanding Demand” means any demand pertaining to the Act, which is pending in the Demand and Collection Register; and

    19. (1)   “Tax” shall include the composition amount or lump sum in lieu of tax and exemption fee.

    20.  (2) The words and expressions used in this scheme but not defined shall have the same meaning as assigned to them in the Act to which the outstanding demand or disputed amount pertains.

    21. 4. 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 mentioned 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:-

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