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Published on 10 April 2025

Rajasthan Amnesty Scheme 2024: Essential Tax Resolution Guide

Rajasthan Amnesty Scheme 2024: Essential Details for Tax Settlement

The Rajasthan Amnesty Scheme 2024 is a significant program launched by the Rajasthan Government with the purpose of enabling pre-GST tax dispute settlements for traders and taxpayers with huge rebates and exemptions. The scheme offers a one-time chance to settle any tax liability or disputes raised prior to July 1, 2017, on easy terms.

Scheme Timeline

  • Period: February 8, 2024 – July 31, 2024

Eligibility Criteria

The scheme is available to the following persons:

  • Registered, canceled, and unregistered dealers or persons having outstanding demands or disputes under the Rajasthan Sales Tax Act, 1954, and other pre-GST Acts applicable as on June 30, 2017.
  • Unregistered applicants may apply directly through the Raj TAX Portal without being required to log in.

Important Exclusion

Notice that the demands made under the Rajasthan Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956, specifically in respect of goods covered under Entry 54 of the State List are not admissible for coverage under this scheme.

Key Benefits and Features

The scheme provides considerable tax rebates and waivers, including:

  • Waiver of up to 100% on interest, penalties, and late fees in respect of eligible cases.
  • Tax rebate on dues depending on the nature of the arrear demand.
  • Payments in 2023 and 2024 are non-refundable but will be set off under the existing scheme.

Rebate Table with Structure

CategoryRequirement/ConditionRebate/Waiver Offered
----------------------------------------------------------------------------------------------------------------------------------------------------------
Declaration forms (with proof)Present proof of sale across state lines (invoicing, payment receipts)100% exemption from difference tax, interest, penalty
Declaration forms (no proof)Deposit 10% of difference taxWaiver of remaining difference tax, interest, penalty
Interest > ₹25 croreDeposit 20% of interestWaiver of remaining interest and late fee
Other outstanding demandsDeposit 20% of outstanding demandWaiver of remaining tax, interest, penalty

Flexible Payment Due Dates

Payments should be made by:

  • July 31, 2024, or
  • Within 10 days of the date of receipt of the final assessment notice, whichever is later.

The Commissioner can waive payment delays on an ad-hoc basis.

Recent Changes

  • Cases under Amnesty Scheme-2023: Applications filed under the 2023 scheme which are unpaid are automatically shifted to the 2024 scheme, with revised payments as per the new rules.
  • No Double Benefits: The payments under the 2023 scheme will not be reimbursed but will be included in the existing scheme.
  • Procedural Update (March 6, 2024): The Commercial Taxes Department issued detailed guidelines on application and settlement procedures.

Requirement of Litigation Withdrawal

The applicants are required to provide an undertaking for withdrawal of pending legal matters with courts or authorities within 15 days of successful application.

Commissioner's Authority

The Commissioner can exercise his discretion in accepting delay in payments if warranted.

Frequently Asked Questions

  1. Who is eligible to apply for the Rajasthan Amnesty Scheme 2024?

    • Any dealer or person with pending pre-GST arrear demands (RVAT/CST Entry 54 goods excluded) can apply.

  2. How do unregistered persons apply?

    • Unregistered persons can apply directly through the Raj TAX Portal and provide their details.

  3. Am I entitled to a refund if I paid under the 2023 scheme?

    • Refunds are not allowed; however, earlier payments will be recalculated under the 2024 scheme.

  4. What if I miss the payment deadline?

    • The Commissioner can waive late payment deadlines at their discretion.

  5. **Can I amend my application?

    • Revisions to the application are possible twice if the applicant does not agree with the amount assessed.

Key Highlights

  • More than one benefit or refund of duplicate payments under previous schemes is not allowed.
  • Payments under the 2023 or 2024 schemes are non-refundable, even in excess.
  • Individual applications have to be made for various Acts or Assessing Authorities.
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