The Rajasthan Government while proposing Rajasthan Budget 2021 proposed the Amnesty Scheme, 2021 for rebate of tax and settlement of outstanding demands and disputes.
The scheme shall be applicable to all dealers or persons having outstanding demand or dispute under any Act in respect of period upto June 30, 2017, except outstanding demand or dispute in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution.
Where any dealer conveys his willingness for availing benefit of the scheme during the period of Phase-I, II or III, as the case may be and deposits the required amount within ten days from the day on which the assessing authority conveys the net amount required to be paid under the scheme or before the last date of the respective Phase, whichever is later, he shall be eligible for the benefit available in the Phase in which he had conveyed his willingness.
In case, the dealer fails to deposit the net amount in the time specified above, then he shall be eligible for the benefit under the phase in which he deposits the said amount and in case of continuance of default beyond the operative period of the scheme, he shall not be eligible for any benefit under the scheme.
It is clarified that where any amount has been deposited prior to issuance of this scheme against the demand after its creation and if option is being submitted for the balance outstanding demand, the amount already deposited, 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 and late fee, respectively. However, if any amount has been deposited in compliance of any court order, it shall be adjusted accordingly.
Where the demand or disputed amount comprises entirely of interest and/or penalty and/or late fee, in such cases, the amount of tax shall be deemed to have been deposited.
Conditions to avail the benefits
The benefits of this scheme shall be available on the fulfillment of the various conditions.
Firstly, the applicant has deposited the amount required as per column number 3 of the Table-A above within the operative period of this Scheme .
Secondly, the applicant has submitted an application for withdrawal of case, if any, pending before any Court or Tax Board or Appellate Authority, as the case may be, within the operative period of this Scheme.
Thirdly, no refund of any excess payment already made shall be allowed due to rebate of tax and/or waiver under this Scheme.
Procedure for availing benefit
To avail the benefit under this scheme, the applicant shall electronically convey his willingness on the Commercial Taxes Department’s website www.rajtax.gov.in regarding the same to the concerned Assessing Authority.
Separate intimation of willingness shall be conveyed for demands/ disputes pending under separate Acts as well as before separate Assessing Authorities.
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 against the dealer or person along with the payment to be made in pursuance of this scheme and consequent benefits to be accrued.
The detailed procedure and clarification, if any, for availing benefit under this scheme shall be as notified by the Commissioner, Commercial Taxes Department, Rajasthan.
In case of any dispute regarding the categorization of outstanding demand or dispute, the decision of Commissioner, Commercial Taxes shall be final.
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