Rajasthan Goods and Services Tax Act, 2017 - Amnesty Scheme-2026

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.... (1) This scheme may be called the Amnesty Scheme-2026. (2) This scheme shall come into force with immediate effect and shall remain in force upto 30.09.2026. 2. Application .- This scheme shall be applicable to all dealers or persons having outstanding demands or disputed amounts under any Act in respect of period upto 30.06.2017, except outstanding demand or disputed amount pertaining to the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution of India. 3. Definitions .- (1) In this scheme, unless the subject or context otherwise requires,- (a) "Act" means any of the following Acts :- ....

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....e notice has been issued or against which an appeal, revision, writ petition or special leave petition is pending or contemplated including that pertaining to cases which have been remanded by any authority; (h) "Final amount" means the amount of outstanding demand or disputed amount which the Assessing Authority determines after adjustment/ rectification/ reassessment etc., if any; (i) "Outstanding Demand" means any demand pertaining to the Act, which is pending in the Demand and Collection Register; and (j) "Tax" shall include the composition amount or lump sum in lieu of tax and exemption fee. (2) The words and expressions used in this scheme but not defined shall have the same meaning as assigned to them in....

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....ount in the time specified above, he shall not be eligible for any benefit under this scheme. However, the Commissioner may, if he is satisfied that the applicant was prevented by sufficient cause from paying the required amount in the stipulated time, condone such delay and may allow the applicant to avail the benefits under this scheme. (2) Where any amount has been deposited prior to issuance of this scheme against the demand after its creation, including the amount deposited for filing of an appeal, and if option is being submitted for the balance outstanding demand/ disputed amount, the amount already deposited, if not adjusted in the Demand and Collection Register (DCR) prior to the issuance of this scheme and if not specifically m....

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....section (1) of section 67 of the Rajasthan Value Added Tax Act, 2003 or similar provisions of the repealed Act(s) and the applicant has deposited the amount as required under this scheme, the Assessing Authority shall proceed to withdraw the case from the Court. 5. Conditions - The benefits of this scheme shall be available on the fulfillment of the following conditions, namely :- (i) The applicant has deposited the amount required as per column number 3 of the Table and Explanation (1) of clause 4; (ii) The applicant has submitted an undertaking for withdrawal of case, if any, pending before any Court or Tax Board or Appellate Authority, as the case may be, within the operative period of this scheme; and (iii)....