The Commercial Taxes Department, Rajasthan on March 06, 2026, issued the procedure for Amnesty Scheme-2026.
The following has been stated namely: -
• The Rajasthan Government has notified the procedure for Amnesty Scheme-2026 to settle outstanding tax demands and disputes.
• Eligible applicants (registered, cancelled, and unregistered dealers) must apply online via the RajTAX portal by submitting Form AS-W.
• A unique acknowledgement number is generated for tracking, and applicants must provide an undertaking to withdraw pending litigation, if any.
• Tax authorities will verify records and enter final demand details (AS-I) after resolving pending issues like rectifications or ITC verification.
• Applicants can Accept, Revert (max 2 times), or Reject the demand communicated by the Assessing Authority.
• If accepted, the applicant must pay within 10 days or by September 30, 2026, and payments can be made via e-GRAS (single or multiple challans).
• After payment, Form AS-II is generated as proof of settlement, subject to approval and adjustments by the Assessing Authority.
• In litigation cases, applicants must submit proof of withdrawal within 15 days, failing which authorities may proceed to close the case.
• A revert mechanism with hearing opportunity is provided if the applicant disputes the demand; final decision rests with the Assessing Authority.
• The scheme includes monitoring through MIS reports and does not apply to demands related to non-GST subsumed goods.
[Notification No. F.No.F.16 (752) VAT /Tax/CCT/2026-27/603]
