Understanding Rajasthan GST Amnesty Scheme: Eligibility Criteria and Outstanding Demand for Non-Subsumed Goods
By: Admin
July 24, 2024
Categories: GST Law|Notification And Circular
4 Min Read
Understanding Rajasthan’s GST Amnesty Scheme for Non-Subsumed Goods
In July 2024, the Rajasthan GST Department introduced an Amnesty Scheme aimed at resolving outstanding demands related to goods not subsumed under GST. This initiative seeks to provide relief to taxpayers facing disputes or pending demands up to ten lakhs rupees per entry in the Demand and Collection Register (DCR) as of July 10, 2024.
Clarification on Outstanding Demand Eligibility
The scheme defines “Outstanding Demand” as any pending demand in the DCR as of the specified date. It includes amounts disputed through legal proceedings such as show cause notices, appeals, revisions, and pending litigations. Notably, the scheme excludes demands finalized after July 10, 2024, ensuring clarity on eligible amounts.
Scope of the Amnesty Scheme
The scope of the scheme extends to demands solely related to non-GST goods. Demands involving both GST and non-GST goods qualify for amnesty benefits only for the non-GST portion. This distinction aims to streamline the resolution process and ensure fair treatment under the scheme.
Definitions and Interpretations
Disputed Amounts
Under the scheme, “Disputed Amount” refers to any tax, interest, fee, or penalty subject to ongoing legal disputes or pending litigations. This definition encompasses amounts under assessment, including those remanded for review by authorities.
Final Amounts
“Final Amount” pertains to the settled sum determined after adjustments, rectifications, or reassessments. It excludes amounts finalized post July 10, 2024, ensuring that only pre-determined demands are eligible under the scheme.
Outstanding Demands
Defined broadly, “Outstanding Demand” covers all pending demands recorded in the DCR as of July 10, 2024. The term ‘any’ in this context refers comprehensively to all such demands, emphasizing inclusivity within the scheme’s framework.
Eligibility Criteria
To qualify for the scheme, demands must adhere to specific conditions outlined by the Finance Department notifications. These conditions ensure that eligible demands are within the prescribed monetary limits and pertain exclusively to goods not subsumed under GST.
Practical Application and Implementation
Category 2A: Outstanding Demands
Category 2A of the scheme addresses demands not exceeding ten lakhs rupees in a single DCR entry as of July 10, 2024. It clarifies that disputed amounts falling within this category are eligible for amnesty, provided conditions for litigation withdrawal are met.
Scope for Mixed Goods
In cases involving demands related partly to goods covered under GST and partly to non-GST goods, the scheme offers benefits solely for the non-GST component. This provision ensures equitable treatment while resolving mixed demands under the defined framework.
Administrative Clarifications
The scheme’s operational aspects include administrative clarifications issued by Dr. Ravi Kumar Surpur, Commissioner of Commercial Taxes, Rajasthan. These clarifications address queries from field officials, ensuring uniform application and understanding across stakeholders.
Conclusion
The Rajasthan GST Amnesty Scheme for Non-Subsumed Goods represents a significant step towards resolving tax disputes and pending demands. By providing clear definitions, eligibility criteria, and administrative guidelines, the scheme aims to streamline compliance and promote tax certainty among taxpayers and authorities alike.
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