The Government of Rajasthan has notified the “Amnesty Scheme–2026” to provide substantial relief to dealers and taxpayers for settlement of outstanding tax demands and disputed amounts pertaining to the pre-GST regime.
As per the notification dated February 11, 2026, the scheme has been issued under sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017, in public interest. The scheme has come into force with immediate effect and shall remain operative up to 30 September 2026.
Key Highlights of Amnesty Scheme–2026
Relief in Cases up to ₹1 Crore
For outstanding demand or disputed amount not exceeding ₹1 crore in a single case:
- On payment of 50% of the principal tax amount,
- The remaining tax amount, along with 100% waiver of interest, penalty and late fee, shall be granted.
This measure is aimed at expediting resolution of small and medium legacy cases and reducing litigation burden.
Additional Amnesty Provisions Proposed
In continuation of previous amnesty initiatives, the following additional relief measures are proposed:
- VAT Cases (Up to ₹1 Crore): Waiver of interest and penalty on payment of 50% of the principal amount.
- Mandi Tax, Krishak Kalyan Fee and Similar Levies: Waiver of interest on payment of the principal amount up to 30 September 2026 for demands due up to 31 December 2025.
- Land Tax Cases: Waiver of interest and penalty on payment of 25% of the principal amount by 30 September 2026.
- Agricultural Tractor Registration Renewal Cases: Amnesty scheme for penalty amounts relating to delayed registration renewal of tractors used for agricultural purposes.
- Major Minerals Cases: Amnesty for cases pertaining to major minerals prior to their reclassification, including both cancelled and active mining concessions.
Coverage of the Scheme
The scheme applies to outstanding demands or disputed amounts under various repealed State tax laws relating to the period up to 30 June 2017, including Sales Tax, VAT, Entry Tax, Luxury Tax, and other specified enactments, as detailed in the notification.
However, certain exclusions as specified in the notification shall apply.
Conditions for Availing the Scheme
To avail the benefits:
- The applicant must deposit the required amount within the prescribed time.
- An undertaking must be submitted for withdrawal of pending cases before any Court, Tax Board, or Appellate Authority.
- No refund shall be admissible in respect of rebate or waiver granted under the scheme.
Applications are to be submitted electronically through the Commercial Taxes Department website: www.rajtax.gov.in.
Provisions for Amnesty Scheme–2025 Cases
Pending cases under Amnesty Scheme–2025 shall be dealt with as per the transitional provisions outlined in the notification. Deposits already made under the earlier scheme shall be adjusted accordingly. No refund of payments already made under the 2025 scheme shall be allowed on account of additional relief under the present scheme.
Objective
The Amnesty Scheme–2026 is aimed at:
- Reducing long-pending legacy tax disputes
- Improving ease of doing business
- Providing financial relief to traders and small businesses
- Enhancing revenue realization through voluntary compliance
The State Government has urged all eligible taxpayers to avail the benefits within the stipulated period.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Raj-Amnesty-Scheme-2026.pdf
