Rajasthan VAT Amnesty Scheme Notification

Rajasthan VAT Amnesty Scheme Notification

In pursuance of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorize the publication in the Rajasthan Gazette of the following translation in the English language of Finance Department, Tax Division Notification No.F.12(29)FD/Tax/2021-269 to 271, No.F.4(2)FD/Tax/2021-272 to 287 and Transport Department Notification No.F.6(179)/Pari/Tax/Hqrs/2020-21/1, 2, 3D, 4A, 5, 6, F.7(47)/Pari/ Rules/H.Q./87/Part/1/1 and F.7(47)/Pari/ Rules/H.Q./87/Part/1/2 dated February 24, 2021.

S.O.451.-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 notifies the following “Amnesty Scheme-2021” for a rebate of tax and settlement of outstanding demands and disputes, hereinafter referred to as the scheme, namely:-

1. Short title and operative period.-

(1) This Scheme may be called the Amnesty Scheme-2021.

(2) The scheme shall come into force with immediate effect and shall remain in force up to 30.09.2021.

2. Application.-

The scheme shall be applicable to all dealers or persons having outstanding demand or dispute under any Act in respect of the period up to 30.06.2017, except outstanding demand or dispute in respect of goods included in Entry 54 of the State List of the Seventh Schedule to the Constitution.

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Important FAQs About GST Amnesty Scheme 2021 for Waiver of Late Fees

3. Definitions.-

(1) In this scheme, unless the subject or context otherwise requires,-

(a) “Act” means any of the following Acts:-

(i) The Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954);

(ii) The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);

(iii) The Central Sales Tax Act, 1956 (Central Act No. 74 of 1956);

(iv) The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);

(v)The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999);

(vi) The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);

(vii) The Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);

(viii) The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); and

(ix) The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994);

Related Topic:
Amnesty Scheme of Rajasthan

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