The Government of Rajasthan vide circular dated 22 March 2022 has issued clarification regarding Amnesty Scheme – 2022. The scheme is launched for rebate of tax and settlement of outstanding demands and disputed amounts. The scheme is applicable to all dealers or persons having outstanding demands or disputed amounts under any Act in respect of period up to 30.06.2017, except outstanding demand or disputed amount pertaining to the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956.
It is clarified that disputed amount includes any tax amount for which show cause notice has been issued or litigation is pending in any court or for which any remand case in pending.
