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THE RAJASTHAN VALUE ADDED TAX ACT, 2003 Notifications
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Body NOTIFICATION No.F.16(752)/Tax (VAT)/Amnesty/CCT/22-23/1382 , dated 21st March , 2022

(Under Amnesty Scheme-2022)

In exercise of the powers conferred by clause 6(4) of FD notificationNo.F.12(11) FD/Tax/2022-103 dated 23.02.2022 with respect to Amnesty Scheme-2022, I Ravi Jain, Commissioner, Commercial Taxes, Rajasthan, Jaipur, hereby, issue the following clarifications:-

CLARIFICATION

1. With respect to definition Part:

(i) Applicability: It is applicable for outstanding demands and disputed amounts related to all goods except six goods which are not subsumed in GST pertaining to the Rajasthan Sales Tax Act, 1954, the Rajasthan Sales Tax Act, 1994, the Central Sales Tax Act, 1956 and the Rajasthan Value Added Tax Act, 2003 as per the clause 2 of the Scheme.

(ii) Disputed Amount: Amount for which show cause notice has been issued or litigation is pending in any Court or for which any remand case is pending as defined in clause 3(i) of the Scheme.

(iii) Final Amount: Amount which is determined by the Assessing Authority after giving effect of rectification or adjustment of ITC verification / declaration form etc., as defined in clause 3(i) of the Scheme.

2. With respect to categorization of outstanding demands or disputed amount as mentioned in Column No. 2 and 3 of the Table-A of the said notification:

S. No of Table A Category of outstanding demand or disputed amount as mentioned in column No.2 of Table-A of the said notification Conditions Clarification
1.  Outstanding demands which relates to declaration forms.  (a) The applicant has submitted any of the following, alongwith an undertaking and details of declaration forms:-

(i) counterfoil of the declaration form(s); or

(ii) proof of prior submission of declaration form(s); or

(iii) any other proof of interstate sale or movement of goods

 The applicant has submitted any of the following either by uploading at the time of submitting AS-1 or manually in the concerned office:-

(i) counterfoils of the declaration form(s);

(ii) proof of prior submission of the declaration form(s); 

(iii) any other documentary proof of inter-State sale such as copy of invoices supported by payment proofs and ledger accounts;

alongwith the prescribed undertaking with the details of declaration forms (Annexure-1) on plain paper.

Verification of declaration form(s),if any, will be done by the assessing authority. 

3. With respect to categorization of outstanding demands or disputed amount as mentioned in Column No.2 of the Table-A of the said notification:

S. No. of Table- A Category of outstanding demand or disputed amount as mentioned in column No.2 of Table-A of the said notification Clarification
2. Outstanding demand / disputed amount, whether penalty has been imposed or not.-    
  (ii) which relates to sale mismatch or mismatch of Input Tax Credit or wrongly availed Input Tax Credit other than that covered under serial number 3 of this Table; or It will cover all cases which do not fall in the category 3(i) of Table-A of the Scheme. It will also include the cases where selling dealer has failed to submit return or deposit the due tax.

Input Tax Credit to subsequent purchasing dealer in the chain will be available as per the provisions of Section 18(l)(a) to (g) of The Rajasthan Value Added Tax Act,2003 and Rule 18(1) of The Rajasthan Value Added Tax Rulcs.2006, to the extent of amount deposited as tax under the scheme by the selling dealer.

  (iii) which relates to evasion cases other than those covered under serial number 3 of this Table; or It will include penalties which are imposed under the Central Sales Tax Act, 1956 for the misuse of declaration form(s) / Certificate (s), bogus declaration forms submitted for availing concessional benefits and cases where the nature of sale has been altered.
  (iv) to (viii) which pertains to the Act (s) related to minor taxes. All outstanding demands or disputed amount pertaining to minor taxes as mentioned from S. No. (iv) to (viii) of category 2 of the Scheme, excluding cases falling under the category 3 (ii). shall be covered in this category.
  (ix) For which any show cause 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; or Excluding cases covered under serial number 3 of Table-A of the Scheme, this category shall include all other cases irrespective of the fact whether the Department or Applicant has disputed the amount.
3. Outstanding demand or disputed amount-

(i) which relates to wrongly availed Input Tax Credit pertaining to false or forged invoices.

On fulfillment of the condition of the Table-A, Input Tax Credit to subsequent purchasing dealer in the chain will be available as per the provisions of Section 18( 1 )(a) to (g) of The Rajasthan Value Added Tax Act,2003 and Rule 18(1) of The Rajasthan Value Added Tax Rules.2006, to the extent of amount deposited as tax under the scheme by the selling dealer.
5. Outstanding demand/disputed amount against any Government Entity and any establishment of the Ministry of Defence,Government of India. The Government entity pertains to State Government of Rajasthan as defined in clause 3(k) of the Scheme and does not include the departments /establishments of Government of India except those pertaining to the Ministry' of Defence.

4. With respect to instalments:

It is clarified that in a particular phase, after receiving details of the final amount in AS-I, the applicant can avail option of payment in instalments within 10 days from the date of communication of final amount,i.e. AS-I, if he has not reverted the same.

5. With respect to refund:

Clause 5(iii) of the Scheme states that no refund shall be allowed to the dealer due to rebate of tax and/or waiver under the Scheme. Further, Clause 7(3) of the Scheme states that no refund of any payment already made under Amnesty Scheme-2021 shall be allowed due to rebate of tax and/or waiver under the Scheme. It is clarified that no refund for any year or any Act shall be granted to the dealer if it is co-related in any manner with the benefit under the Amnesty Scheme.

All Assessing Authorities are directed to examine and determine the outstanding demands or disputed amount on case to case basis in light of the above clarifications.

(Ravi Jain)

Commissioner,

Commercial Taxes,

Rajasthan, Jaipur.

ANNEXURE-1

FORMAT OF UNDERTAKING AND DETAILS OF DECLARATION FORMS

Name of selling Dealer: M/s.................

TIN:...............................

S. No. Financial Year Invoice No. Date of Invoice Invoice Amount with tax Tax Amount Purchasing dealers detail Type of Declaration Form and its serial number Details of issuing authority
            Name Address TIN    
I verify that the information given in this format and in its enclosures is true and correct to the best of my knowledge and belief and nothing has been concealed.

  Signature:
  Name of signing Authority:
Place: Status:
Date: