The Finance Department, Government of Rajasthan on February 10, 2023, published the Rajasthan Amnesty Scheme-2023.
This scheme shall come into force on February 10, 2023, and shall remain in force up to September 30, 2023.
The following have been stated namely: -
• This scheme shall be applicable to all dealers or persons having outstanding demands or disputed amounts under any Act in respect of the period up to September 30, 2023, except outstanding demand or disputed amounts 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.
• It has defined various terminologies such as “Dealer”, "Demand and Collection Register (DCR)", "Assessing Authority", "Disputed Amount" etc.
• The benefits of this scheme shall be available on the fulfillment of the following conditions, namely: -
(i) The applicant has deposited the amount required as per column number 3 of Table-A above within the operative period of this scheme or as per Explanation (1)(a)(b)] to clause 4 above, as the case may be.
(ii) The applicant has submitted an undertaking for withdrawal of the 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.
(iii) No refund for any year or regarding any Act shall be allowed if it is correlated in any manner due to rebate of tax and/or waiver under this scheme.
• To avail of 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.
Disclaimer: refer to the document to view more information in regard to this scheme
[Notification No.F.12(5)FD/Tax/2023-98]
