In exercise of the powers conferred by clause 6(4) of the Finance Department notification No.F.12(11)FD/Tax/2022-103 and 104 dated 23.02.2022, I, Ravi Jain, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby, notify the following procedure for Amnesty Scheme-2022 and Amnesty Scheme for goods not subsumed in GST (hereinafter referred to as the scheme) for disposal of outstanding demand(s) or disputed amount
Applying for willingness:-
1. Registered, Cancelled and Unregistered Dealers/Persons may apply on the web portal of Commercial Taxes Department (www.rajtax.gov.in) for expressing their willingness to take benefit under the scheme using the link 'Amnesty' Scheme-2022' or 'Amnesty Scheme for goods not subsumed in GST', as the case may be.
2. Registered and Cancelled dealers need to login on RajTAX Portal using their Login ID (TIN) and Password. The unregistered dealers/persons can apply through the RajTAX portal without login.
3. If any registered/cancelled dealer has forgotten the login password, the dealer can generate a new password using the "Forgot Password" functionality. Dealer shall receive his new password on the mobile number/email Id which is registered with Commercial Taxes Department.
4. Dealer may get his mobile number and/or email ID updated through his respective Assessing Authority', if required.
5. For expressing willingness to take benefit under either of the scheme, the applicants (whether registered, cancelled or unregistered) are required to click on the link Amnesty Scheme-2022 or Amnesty Scheme for goods not subsumed in GST, as the case may be under the Menu Panel on RajTAX Portal, where separate links shall be available for registered dealers and unregistered dealers/persons for submission of willingness to take benefit under either of the scheme.
6. Unregistered dealers/persons shall be required to click on Amnesty Scheme-2022 or Amnesty Scheme for goods not subsumed in GST ---> Application by unregistered dealers/persons ---> Generate AS-W and fill the basic details (like name, address, mobile number, e-mail etc.) directly while registered dealers shall be required to login with their ID and password and then click on Amnesty Scheme-2022 or Amnesty Scheme for goods not subsumed in GST ---> Application by registered dealers ---> Generate AS-W, for entering the required details and generating AS-W.
7. However, if any task is pending under Amnesty Scheme-2021, where payment has not been made prior to issuance of the scheme, willingness submitted under Amnesty Scheme-2021 shall be deemed to have been submitted under Phase-I of Amnesty Scheme-2022 and amount required to be paid shall be communicated afresh to the dealer as per Table-A of the scheme. On submission of AS-W, a unique acknowledgement number shall be generated which shall be used to track the status of application.
8. In the matter of pending litigation(s), the applicant has to submit an undertaking with details for withdrawal of case(s), if any, pending before any Court or Tax Board or Appellate Authority, as the case may be, at the time of submitting his willingness for outstanding demand(s) or disputed amount.
9. Separate AS-W is required to be submitted for outstanding demand(s)/ disputed amount pending at different circles/locations and also for demand(s)/disputed amount pending under different Acts. However, generation of only one AS-W shall be allowed for demand(s)/disputed amount pending under one Act at a single location.
10. The location of a registered dealer shall be auto-populated by the system and if the demand or disputed amount is pending at a location other than the auto-populated location, the dealer needs to select the correct location where the demand(s) or disputed amount is pending, from the drop down box.
11. In the AS-W Form, the auto-populated mobile number and e-Mail ID fields are editable for the registered dealer to modify them, if required. The dealer shall receive regular intimation in reference to their request on the mobile number and e-Mail ID as mentioned while filling the form for willingness.
Data Entry:-
12. On submission of AS-W by the applicant, a task shall be created on the ID of the respective jurisdictional Tax Assistant for data entry of all the pending outstanding demand(s)/disputed amount in that particular location, as the case may be, in AS-I.
13. Before data entry in AS-I, concerned Tax Assistant shall verify for of any pending rectification, ITC verification task, Declaration Form adjustment, RCR adjustment, reassessment etc., if any, of the applicant and shall apprise the concerned Assessing Authority for the same. First of all the concerned Assessing Authority will dispose of the pending rectification/ lTC verification task/ Declaration Form adjustment/ RCR adjustment/ re-assessment etc. on the record. After giving effect of above, Assessing Authority shall determine the final amount and update the online DCR accordingly.
14. After that, data entry of the final amount will be entered by the concerned 'Tax Assistant in AS-I. If a single entry' of outstanding demand(s)/ disputed amount falls in more than one category' then accordingly it's bifurcation of amount will be done category wise. On submission of AS-I by the Tax Assistant, next level task shall be created on the dashboard of the respective assessing authority.
15. After verifying the correctness of the value and category of each demand, the Assessing Authority shall submit it, at the earliest possible. All the fields of the task at the level of the Assessing Authority shall be editable. The Assessing Authority shall solely he responsible for the selection of appropriate category under which the outstanding demand(s) or disputed amount shall be covered.
16. In cases, where the applicant is not required to make any payment as per Table-A or conditions laid down in the Scheme and he does not convey his willingness for availing benefit under the Scheme, the Assessing Authority shall suo-moto proceed to dispose the outstanding demand(s) or disputed amount, as the case may be by visiting his dashboard in RajVISTA and clicking on General Generate suo-moto Form AS-II for Amnesty Scheme.
17. If more time is taken by the Assessing Authority in any particular case, it shall be examined by the respective Deputy Commissioner (Adm.) for the reasons of delay, if any.
Communication of outstanding demand(s)/disputed amount by assessing authority to the applicant:-
18. On submission of the task by the Assessing Authority, all the data pertaining to the demand(s)/disputed amount shall be made available to the applicant. The registered dealer shall be able to view the same through his login ---> Amnesty Scheme-2022/Amnesty Scheme for goods not subsumed in GST ---> Review AS-I filled by authority. Similarly, the unregistered dealers/persons shall be able to view the same by clicking on Amnesty' Scheme-2022/Amnesty Scheme for goods not subsumed in GST ---> Application by unregistered dealer/person ---> Review AS-I filled by authority and track status, after entering their mobile number, email ID and acknowledgement number of AS-W and submitting the same.
19. The applicant shall have the option to choose from 'Accept', 'Revert' or 'Not interested' in the drop down box to act upon the received outstanding demand(s)/disputed amount entered by the Assessing Authority. The applicant may avail benefit under the scheme for any number of demand(s)/disputed amount(s) out of multiple pending demand(s)/disputed amount. In no case, the benefit under the Scheme shall be allowed partially for a single entry. However, if the outstanding demand/disputed amount which relates exclusively to the interest against an applicant is in multiple entries and if the sum total of the same is more than rupees twenty five crore under any Act, the benefit to the applicant under the scheme shall be computed on sum total of all entries. The applicant will be allowed to avail revert option two times only.
20. If the applicant agrees and accepts the final amount for payment as AS-I submitted by the Assessing Authority, then he is provided with two options as per Explanation 1(a) and 1(b) of clause 4 of the scheme (i.e. payment within the phase or payment in installments). If applicant wants to opt for payment in installments then he has to pay first installment within 10 days of its communication of final amount and payment of subsequent installments shall become due after every thirty days of making payment of first installment. When the applicant does not opt for payment in installments within the stipulated time, he shall be eligible for the benefit of the phase in which he has submitted willingness so long as he fulfills the conditions of Explanation 1(a) of clause 4 of the scheme. The applicant may make the payment for all the entries by a single challan through e-GRAS Portal for all accepted demand(s) or separately for each entry.
21. If the applicant has already paid the demand(s) on c-GRAS portal, then he can enter the GRN of the payment in the column of GRN of AS-I. Except the application which falls under the Clause 7(2) of the Amnesty Scheme-2022, for new applicant GRN of payments made on or after 23/02/2022 shall be accepted.
Generation of Form AS-II:-
22. Where final amount is not reverted, the applicant after making the payment for the accepted demand(s)/ disputed amount shall submit the AS-I. At this stage, a provisional AS-II shall be auto generated at the dealer's ID and simultaneously a task will be created on the Assessing Authority for pending DCR adjustment. Except litigation cases, the Assessing Authority shall approve the task and make the necessary adjustments in the DCR. Once the task is approved by the Assessing Authority. Form AS-II shall be generated at the dealer's ID.
23. The Assessing Authority shall forward the copy of Form AS-II to the Deputy Commissioner (Administration) concerned and he shall also forward the copy of Form AS-II to the Commissioner, in the cases where total amount of waiver is above rupees ten lac.
Withdrawal of litigation:-
24. In case of any pending litigation(s) in respect of disputed amount the applicant shall make the payment of requisite amount and will submit AS-I. Simultaneously, applicant may upload the proof of withdrawal of legal cases/litigation(s) at the time of submitting AS-I or he may submit manually to the concerned Assessing Authority within 15 days of submission of AS-I.
25. After receipt of proof of withdrawal of legal cases/litigation(s) from the applicant, Assessing Authority shall approve the task, if it is found in order and give adjustment in DCR. When the proof of withdrawal of litigation is submitted manually in the office, the Assessing Authority shall upload the same in the pending task for approving AS-II.
26. In case, applicant fails to submit proof of withdrawal of litigation, the Assessing Authority shall move an application to concerned Court that the case is rendered infructuous as the applicant has taken benefit of the scheme and shall proceed further to upload it in the pending task for approving AS-II.
27. In all cases pending for proof of withdrawal of litigation, the adjustment of reduction of demand(s) in the DCR shall be given only after the submission of withdrawal application or intimation to the concerned Court.
28. For the cases covered at serial number 7 and serial number 6 of the foot note explanation of Table-A of clause 4 of the Amnesty Scheme-2022 and Amnesty Scheme for goods not subsumed in GST, respectively, the Assessing Authority shall withdraw the cases on fulfillment of the condition(s) provided therein.
29. Where any case of prosecution has been filed by the Department under clause (d) of subsection (1) of section 67 of the Rajasthan Value Added Tax Act, 2003 or similar provisions of the Act in the Scheme, the Assessing Authority shall withdraw the case on payment of outstanding demand(s) by the applicant as per Table-A of the Scheme.
'Revert" option by the applicant:-
30. If the applicant docs not agree with the final amount of outstanding demand(s) or disputed amount as communicated by his Assessing Authority then he shall select the 'Revert' option from the dropdown. He shall enter the appropriate reason(s) for not agreeing in the remarks column and upload the supporting document, if any, for such demand(s) and submit AS-I.
31. Task shall be created at the login of the Assessing Authority and he shall verify the claims of the applicant on the basis of remarks I uploaded documents. The Assessing Authority shall examine the details and take appropriate decision. The Assessing Authority shall amend the details, if required, and submit the task.
32. If the Assessing Authority does not agree with the reasons submitted by the applicant or requires any further information, then he shall provide opportunity of hearing to the applicant by clicking on 'Intimation for hearing' button. If, after hearing, the Assessing Authority agrees to the submission of the applicant, then he shall amend the details and re-submit the task for final amount required to be paid.
33. In case, the Assessing Authority does not agree with the submissions of the applicant after hearing, he shall enter his remarks for disagreement and re-submit the task.
34. Revised details shall be communicated to the applicant and if accepted, he may make the payments as given earlier.
35. In case, the applicant still does not accept the final amount, he may revert the same to the Assessing Authority with additional submissions/documents, if any. However, the applicant shall have the option of reverting only two limes and in case, the Assessing Authority rejects his submission for second time, it shall be done after apprising the concerned Deputy Commissioner (Adm.). The Deputy Commissioner (Adm.) will ensure that opportunity of being heard has been given to the dealer and the Assessing Authority has passed a reasoned order in this regard.
36. Intimation for hearing shall be sent to the applicant through SMS and e-mail on the mobile number and e-mail ID respectively, as provided in AS-W. The registered dealer shall also be intimated through e-communication in his profile on RajTAX web portal.
37. In case, the applicant does not want to avail die benefit for any of the outstanding demand(s) communicated to him, then he shall select the 'Not Interested' option from the dropdown and submit AS-I. AS-II shall be generated only for those cases where applicant has accepted and made the required payment.
38. The pendency and completed tasks will be monitored through MIS reports.
(Ravi Jain)
Commissioner,
Commercial Taxes,
Rajasthan, Jaipur.