To streamline the tax recovery processes and resolving outstanding disputes, the Rajasthan GST Department has issued a notification dated February 29, 2024. The notification outlined the detailed procedures for the implementation of the Amnesty Scheme-2024.
The scheme, introduced under the powers conferred by clause 6(4) of the Finance Department Notification No.12(5)FD/Tax /2024-72 dated February 08, 2024, provides an avenue for the disposal of outstanding demands or disputed amounts.
According to Dr. Ravi Kumar Surpur, Commissioner of Commercial Taxes, Rajasthan, Jaipur, the scheme allows registered, cancelled, and unregistered dealers/persons to express their willingness to benefit from it. Applications can be submitted through the web portal of the Commercial Taxes Department (www.rajtax.gov.in) using the link ‘Amnesty Scheme-2024’.
Registered and cancelled dealers can log in using their ID (TIN) and password, while unregistered dealers/persons can apply without login. For those who have forgotten their login password, a new one can be generated through the “Forgot Password” functionality.
Upon submission of the application, a unique acknowledgment number will be generated for tracking the status of the application. Applicants are required to submit separate applications for outstanding demands/disputed amounts pending at different circles/locations and under different Acts.
The scheme also addresses pending litigation, requiring applicants to submit undertakings for the withdrawal of any cases pending before courts, tax boards, or appellate authorities.
The procedure involves data entry by respective jurisdictional Tax Assistants, verification of pending rectifications or verifications, and determination of final amounts by Assessing Authorities. Applicants are provided with options to accept, revert, or express disinterest in the communicated amounts.
Upon agreement with the final amounts, applicants are required to make payments within the stipulated time frame. Provisional forms are auto-generated upon payment submission, with further tasks assigned to Assessing Authorities for pending adjustments.
For cases of pending litigation, the procedure mandates proof of withdrawal or rendering the case infructuous, ensuring compliance before the benefit is extended under the scheme.
Applicants are allowed a maximum of two reversions if they disagree with the communicated amounts. The process is closely monitored through MIS reports to ensure transparency and efficiency.
However, it’s important to note that the procedure does not cover outstanding demands or disputed amounts pertaining to goods not subsumed in GST.
The Amnesty Scheme-2024 is poised to facilitate the resolution of outstanding tax issues, providing relief and clarity to taxpayers in Rajasthan.
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