| Dear All,
Vide the Notification dated 24th February 2021 (“the Notification”), the State Government of Rajasthan has notified a scheme i.e., Amnesty Scheme-2021(“the Scheme”) with immediate effect and shall remain in force upto 30.09.2021An IEC holder has to ensure that the details in IEC is updated electronically every year during the period April to June.
A. Applicability of the Scheme on the tax demand due under specific statues
The Scheme provides for rebate of tax and settlement of outstanding demands and disputes levied under the following statutes:
- The Rajasthan Sales Tax Act, 1954;
- The Rajasthan Sales Tax Act, 1994;
- The Central Sales Tax Act, 1956;
- The Rajasthan Value Added Tax Act, 2003;
- The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999;
- The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988;
- The Rajasthan Entertainments and Advertisements Tax Act, 1957;
- The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990; and
- The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994;
The above statues shall be collectively referred to as “Acts”.
B. Mechanism for rebate of tax and/ or waiver of interest, penalty and late fee and time period for availing such benefit
1. The Scheme shall be applicable to all dealers or persons having outstanding demand or dispute under the Acts in respect of period upto 30.06.2017, 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.
2. The Scheme shall be implemented in three phases as per the table below during which the Applicant is required to make the payment of required amount.
| S. No. |
Phase |
Period |
| 1 |
Phase-I |
Up to 31.03.2021 |
| 2 |
Phase-II |
01.04.2021 to 30.06.2021 |
| 3 |
Phase-III |
01.07.2021 to 30.09.2021 |
3. The Applicant shall be entitled to avail benefit of the rebate of tax and waiver of interest, penalty or fee to the extent as mentioned below:
| S. No.
|
Category of outstanding Demand or disputed amount |
Conditions
|
Extent of Rebate of Tax and/or Waiver of Interest, Penalty and Late Fee |
| 1. |
Outstanding demand or disputed amount but excluding those covered under serial number 2, 3, 4 and 5 of this table
|
(i) Phase-I: Deposited 90% of the amount of tax
(ii) Phase-II: 95% of the amount of tax
(iii) Phase-III: 100% amount of tax |
Remaining amount of tax/ difference tax/ disputed tax, whole amount of interest, penalty and late fee, if any, along with interest accrued upto the date of order under the scheme |
| 2. |
Outstanding demand which relates to declaration forms |
(i) Phase-I: 20% of difference tax
(ii) Phase-II: 25% of difference tax
(iii) Phase-III: 30% of difference tax |
| 3. |
Outstanding demand or disputed amount which relates to rate of tax, classification of goods or interpretation of Acts |
(i) Phase-I: Whole amount of admitted tax, if any, along with 50% of disputed tax
(ii) Phase-II: Whole amount of admitted tax, if any, along with 55% of disputed tax
(iii) Phase-III: Whole amount of admitted tax, if any, along with 60% of disputed tax |
| 4. |
Outstanding demand or disputed amount, which relates to:
(i) evasion or avoidance of tax; or
(ii) misuse of declaration form(s)/Certificate(s); or
(iii) unaccounted goods; or
(iv) Goods/vehicle in transit |
(i) Phase-I: Whole amount of tax, along with 20% of the outstanding penalty
(ii) Phase-II: Whole amount of tax, along with 25% of the outstanding penalty
(iii) Phase-III: Whole amount of tax, along with 30% of the outstanding penalty |
Whole amount of interest and late fee, if any, along with interest accrued upto the date of order under the scheme and remaining amount of penalty
|
| 5. |
Total outstanding demand or disputed amount which relates exclusively to interest and/or penalty only, and is more than rupees twenty five crore |
(i) Phase-I: 40% of interest and/or penalty
(ii) Phase-II: 45% of interest and/or penalty
(iii) Phase-III: 50% of interest and/or penalty |
Remaining amount of interest and/or penalty along with interest accrued upto the date of order under the scheme |
C. Other key points
4. If the amount of tax has been deposited prior to the issuance of the scheme against the demand created and if the option is submitted for the balance outstanding demand, then the amount already deposited shall be adjusted firstly against the tax liability, then the interest, penalty and late fee respectively.
5. If the demand or disputed amount is entirely of interest and/or penalty and/or late fee, then the amount of tax is deemed to have been deposited.
6. The Applicant shall deposit the required amount within the operative period of this Scheme.
7. The Applicant who has opted for the scheme shall submit an application for withdrawal of the case, if any, pending before any Court or Tax Board or Appellate Authority within the operative period of this Scheme.
8. No refund of any excess payment already made shall be allowed due to rebate of tax and/or waiver under this Scheme.
9. To avail the benefit under this scheme, the Applicant shall electronically convey his willingness on the Commercial Taxes Department’s website www.rajtax.gov. |
