25 Jul Rajasthan GST Amnesty Scheme: Clarification on Outstanding Demand for Non-Subsumed Goods
The Rajasthan GST Department, through a notification dated July 19, 2024, provided clarification on the Amnesty Scheme for goods not subsumed under GST. The clarification specifies that the term ‘Outstanding Demand’ includes all disputed amounts up to ten lakh rupees in a single entry in the Demand and Collection Register (DCR) as of July 10, 2024. This definition does not extend to amounts finalized after this date. Additionally, it was clarified that demands involving both GST and non-GST goods will only be eligible for amnesty benefits for the non-GST portion.
The clarification, issued by Dr. Ravi Kumar Surpur, Commissioner, Commercial Taxes, Rajasthan, Jaipur, is based on the powers conferred by clause 6(4) of the Finance Department notification No.F.12(7)FD/Tax/2024-72 dated February 8, 2024, as amended by notification No. F.12(26)FD/Tax/2024-81 dated July 10, 2024 (referred to as the scheme).
Clarification Details:
- Category 2A: 'Outstanding demand not more than rupees ten lakhs in a single entry in the DCR':
(i) The term ‘Outstanding Demand’ includes ‘Disputed Amount,’ defined as any tax, interest, fee, or penalty for which a show cause notice has been issued, or against which an appeal, revision, Writ Petition, or Special Leave Petition is pending or contemplated. It also includes cases remanded by any authority.
(ii) The ‘Final Amount’ refers to the outstanding demand or disputed amount determined by the assessing authority after adjustment, rectification, or reassessment.
(iii) The term ‘Outstanding Demand’ as used in category-2A of the scheme includes all disputed amounts not exceeding ten lakh rupees in a single entry pending in the DCR as of July 10, 2024. It does not include amounts finalized after July 10, 2024, even if they result in an outstanding demand of not more than ten lakh rupees in a single entry.
(iv) Category-2A, introduced by the notification dated July 10, 2024, applies to all types of demands listed in the scheme’s Table, provided they do not exceed ten lakh rupees in a single entry pending in the DCR as of July 10, 2024.
- Miscellaneous:
When an outstanding amount or disputed amount involves both goods covered under entry number 54 of Schedule VII of the Constitution and other goods not covered under the same, the amnesty benefits will only apply to the portion of the demand or dispute related to goods not covered under entry number 54.
The full notification can be accessed here.
When an outstanding amount or disputed amount involves both goods covered under entry number 54 of Schedule VII of the Constitution and other goods not covered under the same, the amnesty benefits will only apply to the portion of the demand or dispute related to goods not covered under entry number 54.
The full notification can be accessed here.
No Comments