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Amnesty Scheme of Rajasthan

GOVERNMENT OF RAJASTHAN

FINANCE DEPARTMENT

(TAX DIVISION)

NOTIFICATION

Jaipur, Dated 31 March 2021

In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in this department’s notification number F. 12(29) FD/Tax/2021-269 dated 24,02.2021, with effect from 24.02.2021, namely:-

AMENDMENT

In the said notification,-

1. Amendment of Clause 2.- In clause 2, for the existing expression “except outstanding demand or dispute in respect of goods included in Entry 54 of the State List of the Seventh Schedule to the Constitution.”, the expression “except outstanding demand or dispute pertaining to the Rajasthan Value Added Tax Act, 2003 and the Central Sales Act, 1956 in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution.” shall be substituted;

2. Amendment of Clause 3.- In clause 3, in the Table under the existing definition (l),-

(i) for the existing expression “Up to 31.03.2021” against Phase-I, the expression “Up to 30.04.2021” shall be substituted; and

(ii) for the existing expression “01.04.2021 to 30.06.2021” against Phase-II, the expression “01.05.2021 to 30.06.2021” shall be substituted.”

[No.F.12(97) FD-Tax-2017-297]

By Order of the Governor,

(Tina Dabi)

Joint Secretary to the Government.

Amnesty Scheme of Rajasthan

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