Notification Regarding Amnesty Scheme, 2025 for Repealed Acts

Document Date: February 19, 2025 

Applicable Act/Rule: Rajasthan Goods and Services Tax Act, 2017  

The Rajasthan Finance Department has introduced the Amnesty Scheme 2025 for repealed Acts, offering relief on outstanding demands and disputed amounts for periods up to June 30, 2017. This scheme applies to all dealers or persons with pending liabilities under any repealed Act, excluding those related to the Rajasthan Value Added Tax Act, 2003 and the Central Sales Tax Act, 1956 for goods listed under Entry 54 of the State List (Seventh Schedule, Constitution of India).  

The Rajasthan Amnesty Scheme 2025 offers tax relief and settlement of outstanding demands. It provides rebates on tax dues and waivers on penalties, interest, and late fees to ease taxpayers’ financial burdens. 

Key Details 

  • Scheme Name: Amnesty Scheme 2025 
  • Effective Date: February 19, 2025 
  • Validity: Until September 30, 2025 
  • Eligibility: Applicable for outstanding demands up to June 30, 2017, except those under the Rajasthan VAT Act 2003 and CST Act 1956. 

 

Benefits Offered: 

Following is the table for Rebate of Tax and/or Waiver of Interest, Penalty and Late Fee: 

Conditions subject to which benefits shall be available under the scheme: 

  1. Applicant has deposited the required amount in full as specified 
  2. Applicant has submitted an Undertaking for Withdrawal of case pending before any authority 
  3. No refund for any year or regarding any Act shall be allowed if it is co-related in any manner due to rebate of tax and/ or waiver under this scheme. 

 

Application Process 

  1. Submit an online request at www.rajtax.gov.in. 
  2. Receive confirmation from the Assessing Authority. 
  3. Make the required payment before September 30, 2025. 
  4. Submit withdrawal of pending legal cases (if any). 
  5. Final settlement and record update. 

  

Special Provision for Amnesty Scheme 2024 Cases 

  • If full payment was made by December 31, 2024 or within ten days from the day on which the Assessing Authority conveys the final amount required to be paid under this scheme, whichever is later, the case remains under Amnesty Scheme 2024. 
  • All cases not covered above  where any task is pending under Amnesty Scheme-2024 prior to the issuance of this scheme shall be deemed to be submitted under Amnesty Scheme 2025 and the amount required to be paid shall be recalculated 
  • No refunds for previous payments under Amnesty Scheme-2024 

  

The Rajasthan GST Amnesty Scheme 2025 offers businesses a golden opportunity to clear outstanding tax liabilities at reduced costs. Taxpayers should act before September 30, 2025, to avail themselves of maximum benefits.  

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