The Government of Rajasthan on July 19, 2024, issued the clarification regarding the Amnesty Scheme for goods not subsumed in GST.
The following has been stated:
• With respect to category at serial number 2A of column number 2 of Table of the scheme, which pertains to Outstanding demand not more than rupees ten lakhs in a single entry in the DCR':
o The term 'Outstanding demand' in category-2A shall also include "disputed amount' which is not more than rupees 10 lakhs in a single entry pending in the DCR as on 10.07.2024 subject to the fulfillment of condition laid down in the scheme for the withdrawal of the litigation.
o The term 'Outstanding demand' in the category-2A does not include 'Final Amount' which is arrived after 10.07.2024 and resulted in outstanding demand of not more than rupees ten lakhs in a single entry pending in the DCR.
o It is clarified that category-2A inserted by notification dated July 10, 2024, in the scheme covers all kinds of demands categorised in the Table of the scheme which are not more than ten lakhs in a single entry pending in the DCR as on July 10, 2024.
[Notification No F.16 (752) VAT/Tax/CCT/2023-24/197]
