The Commercial taxes department of Rajasthan on March 19, 2021 has issued a notification for the clarifications on the amnesty scheme- 2021.
The following clarifications have been given:
• Outstanding demands or disputed amounts which pertain to regular assessment and its escaped assessment, if any are not related to evasion cases.
• Such outstanding demands cover those created for non-submission of declaration forms or certificates prescribed for concessional rate or nil rate tax under the RST Act and also include those pertaining to Form VAT-15, VAT-72 but excluding those pertaining to Form VAT-41.
• Outstanding demands or disputed amount pertaining to cases of evasion of tax made out of either ground of dispute regarding the rate of tax or classification of goods or interpretation of accounts and do not fall under clause 10 irrespective of penalty imposed or not.
• Outstanding demand or disputed amount pertaining to evasion or avoidance of tax which has arisen due to concealment of transaction, fraud or misrepresentation, failure to register, ITC was not available, unaccounted goods, bogus declaration, cases related to goods or vehicle.
• Only such outstanding demands which pertain to cases having penalty of more than 25 crore.
