The Rajasthan Government on Friday issued the clarification on the VAT Amnesty Scheme, 2021. The government clarified that outstanding demands or disputed amounts that pertain to regular assessment and its escaped assessment, if any, and are not related to evasion cases. Here the penalty, if any, as mentioned in column 4 of Table A, implies a penalty other than the penalty imposed for evasion/avoidance of tax.
Outstanding demands or disputed amount pertaining to cases of evasion/avoidance of tax made out either on grounds of dispute regarding the rate of tax or classification of goods or interpretation of Act, where goods have been truly disclosed in the returns and/or books of accounts and do not fall under Clause 10 of explanation(s) given under the Scheme, irrespective of penalty imposed or not.
As per the clarification;
“Where any amount has been deposited or recovered, including amount deposited for filing of an appeal, prior to 24.02.2021, it shall be adjusted as per Clause 2 under explanation(s) of Amnesty Scheme-2021 against the created demand. The benefits of the Scheme shall be available only for the balance of outstanding demand as per the provisions of the Scheme.”