GST: Rajasthan Govt introduces Family Assistant Scheme for Non-Defaulting Dealers [Read Order]

GST - Family Assistant Scheme - Taxscan

The Rajasthan State Government has introduced a Family Assistant Scheme for dealers/ traders who are bonafide residents of Rajasthan, registered-in VAT / GST in Rajasthan and have been carrying on business for at least one year.

Owner of a proprietor firm, partners of partnership firms and the head or the family member of the HUF business are eligible for the benefits of the scheme.

However, this benefit shall not be availed by the Limited/Public Limited Company, Society/Co-operative Society, NGO’s, Trusts or Associations of Persons whether registered or not, Club, Associations, Central/State Government Departments, Enterprises, Authority or Local Bodies or income tax payee.

This assistance shall be given on the accidental death of earning member of a family, by giving lump sum assistance to the nearest kin or the legal heir of an amount Rs. 5 lakhs, subject to the following conditions:-

  1. No anti-evasion cases should be pending against the registered dealer/trader at the time of submission of the claim under the scheme,
  2. No VAT/GST Returns/Demands should be pending at the time of submission of the claim under the scheme.
  3. It shall be mandatory to submit the following documents with the claim form:- a. Income tax return/Affidavit stating that no income tax was/is payable by the dealer/trader in the given financial year. b. Death certificate c. Postmortem report stating the cause of death d. Affidavit of legal heirs/claimants in the form prescribed, to be duly attested by notary public e. No objection certificate from other legal heirs f. E-gras receipt of registration fees for the Financial Year in which the death has occurred. Provided that the payment of registration fees for a given year must have been made before the occurrence of the event for which benefit is claimed,.
  4. The claim form should be submitted within 6 months from the date of death given in the death certificate. Application received after the said period of 6 months shall not be eligible for the benefit under the scheme.
  5. The beneficiary shall not have availed of any other Government accidental death insurance scheme sponsored by Central or State Government (where the premium is paid by the government in paid or full).

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