The Government of Rajasthan on February 23, 2023, notified the procedure for Amnesty Scheme-2023 for disposal of outstanding demand or disputed amount.
The following has been specified-
•Registered, Cancelled, and Unregistered Dealers/Persons, as per the provisions of the Scheme, may apply on the web portal of the Commercial Taxes Department (for expressing their willingness to take benefit under the scheme using the link Amnesty Scheme-2023.
•On submission of AS-W by the applicant, a task shall be created on the ID of the respective jurisdictional Tax Assistant for data entry of all the pending outstanding demand/disputed amount in that particular location, as the case may be, in AS-I.
•Communication of outstanding demand/disputed amount by assessing authority to the applicant.
•Where the final amount is not reverted, the applicant after making the payment for the accepted demand/ disputed amount shall submit the AS-I. At this stage, a provisional AS-II shall be auto-generated at the dealer's ID and simultaneously a task will be created on the Assessing Authority for pending DCR adjustment. Except for litigation cases, the Assessing Authority shall approve the task and make the necessary adjustments in the DCR. Once the task is approved by the Assessing Authority, Form AS-II shall be generated at the dealer's ID.
•The Assessing Authority shall forward the copy of Form AS-II to the Deputy Commissioner (Administration) concerned and he shall also forward the copy of Form AS-II to the Commissioner, in the cases where the total amount of waiver is above rupees ten lakhs.
•In case of any pending litigation in respect of outstanding demand or the disputed amount the applicant shall make the payment of the requisite amount and will submit AS-I.
•Simultaneously, the applicant may upload the proof of withdrawal of legal cases/litigation at the time of submitting the AS-I or he may submit manually to the concerned Assessing Authority within 15 days of submission of the AS-I.
[No.F.16(752)Vat/Tax/CCT/23-24/1459]
