The Rajasthan GST Department has issued a Notification vide S.O. 125 [F.12(7)FD/Tax/2025-121] dated February 19, 2025, notifying Amnesty Scheme 2025.
- Scheme Details:
- Title: Amnesty Scheme-2025
- Operative Period: Immediate effect from 19.02.2025 to 30.09.2025
- Applicability: Applies to all dealers or persons with outstanding demands or disputed amounts under various Acts up to 30.06.2017, excluding specific provisions under the Rajasthan Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956.
- Benefits:
- Rebate of tax and waiver of interest, penalty, or late fee based on specific conditions outlined in a table.
- Different categories of outstanding demands or disputed amounts have varying conditions and extents of rebate/waiver.
- Conditions:
- Applicants must deposit required amounts and submit undertakings for withdrawal of any pending cases.
- No refunds related to the rebate or waiver under this scheme will be allowed.
- Procedure:
- Applicants must electronically convey their willingness on the Commercial Taxes Department’s website.
- Separate notifications are required for different Acts and Assessing Authorities.
- Detailed procedures and clarifications will be notified by the Commissioner, Commercial Taxes Department.
- Provisions for Previous Scheme:
- Cases pending under Amnesty Scheme-2024 will be governed by the 2024 scheme if the required amount was deposited by 31.12.2024 or within ten days of final amount communication.
- For other pending cases, the willingness under the 2024 scheme will be deemed as submitted under this scheme, and the required amount will be recalculated as per the new scheme.
The Complete Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/02/Raj_-GST-Amnesty-_-19.02.2025.pdf
