Tax Bar Association Jodhpur (Rajasthan) has written a letter to DC (Administration), Jodhpur and requested for extension of Date for Phase-I of ‘Rajasthan Amnesty Scheme-2021’ from 30th April 2021 to 31st July 2021.

Date: 09/06/2021

To,

DC (Administration)
Jodhpur

Hon’ble Sir,

Greetings of the Day!

Sub: Request to extend of Date for Phase-I of “Amnesty Scheme-2021” from 30th April 2021 to 31st July 2021

Dear Sir,

The second wave of COVID -19 (Corona Virus) has brought India and Rajasthan, to a standstill and economy has been severely affected. Further, since the Second Wave has been far deadlier than the first wave, therefore almost the entire country along with the State of Rajasthan was under Lockdown with daily cases being affected from COVID-19 reaching at astronomical highs.

That the Government of Rajasthan as always was proactive in terms of taking the measures for the containment of spread of Covid Pandemic and before moving any further ahead, we would like to thank Government of Rajasthan for the measures taken in the interest of the public and for effectively combating the Second Wave of Covid Pandemic. Further, much needed relaxation in compliance of GST were also granted to tax payers facing second wave of COVID 19 pandemic.

It is a fact pretty evident from the times through which we are going that second wave of COVID 19 pandemic has been exponential than the first wave, both in terms of coverage and severity. This wave has been so rapid, sudden and deadly that it has given no time to the industry to prepare operationally or financially, thus bringing all businesses whether large and small to a standstill. The fact to be appreciated is that it would take some time for the situation to return to normalcy and therefore relaxations needs to be considered looking to the severity of the challenges being faced by businesses which are similar for all.

In light of the above facts and on looking to the pari Materia relaxations given for compliance in GST and Income Tax, we request that the date of Phase-I of the Amnesty Scheme which was extended from 31.03.2021 till 30.04.2021 be further extended till 31.07.2021. State of Rajasthan was under lockdown from 16th April 2021 and it has been partially lifted from 8th June 2021. That the taxpayers were not able to take benefit of the extended date of 30th April 2021 due to the above fact. The impact of this passing of the time limit has resulted in taxpayers having to pay more amount in these times of Pandemic and have seen the amount to be paid increased as follows at the behest of following the government instructions-

 

 

CATEGORY 1

DEMAND OF EXCLUDING COVERED IN 2,3,4,5
PERIOD DEPOSIT OF TAX PENALTY
UPTO 30/04/2021 90% 0
01/05/2021 TO 30/06/2021 95% 0
 

 

CATEGORY 2

DEMAND OF DECLARATION FORMS
PERIOD DEPOSIT OF TAX PENALTY
UPTO 30/04/2021 20% 0
01/05/2021 TO 30/06/2021 25% 0
 

 

CATEGORY 3

DEMAND OF RATE OF TAX/INTERPRETATION OF LAW
PERIOD DEPOSIT OF TAX PENALTY
UPTO 30/04/2021 50% 0
01/05/2021 TO 30/06/2021 55% 0
 

 

CATEGORY 4

DEMAND OF EVASION/MISUSE OF FORMS/ UNACCOUNTED GOODS
PERIOD DEPOSIT OF TAX PENALTY
UPTO 30/04/2021 100% 20%
01/05/2021 TO 30/06/2021 100% 25%
 

 

CATEGORY 5

DEMAND OF INTEREST PENALTY > 25 CRORE
PERIOD DEPOSIT OF TAX INTEREST
UPTO 30/04/2021 NA 40%
01/05/2021 TO 30/06/2021 NA 45%

Further, it was also provided in the Scheme that where any dealer conveys his willingness for availing benefit of the scheme on or before 30th April 2021, and deposits required amount within ten days from the day on which assessing authority conveys the net amount required to be paid under the scheme or before the last date of the respective Phase, whichever is later, he shall be eligible for the benefit available in the Phase in which he had conveyed his willingness. Since, the time limit under this clause has also passed and the taxpayer who had applied prior to 30th April but were not able to deposit the said amount by 10th May 2021 are also now being asked to pay the tax and penalty as per the higher slab.

That the scheme was launched in the interest of the taxpayers and the interest of the taxpayers would not be served and the scheme would not be able to achieve the intended benefit without considering the above request on humanitarian as well as taking into account the situation which has gone by in the last two months.

That, it is humbly brought to your kind attention and it is highlighted that this is resulting in gross injustice with the taxpayers and needs to be addressed immediately by extending the phase-I by July 31, 2021. The fact to be appreciated is that it would take some time for the situation to return to normalcy and therefore relaxations needs to be considered looking to the severity of the challenges being faced by businesses which are similar for all.

Kindly consider the above issue and provide appropriate relief.

Yours Faithfully,

A Definite Partner in Nation Building
Tax Bar Association, Jodhpur

(CA. Rakesh Bhandari)
President

(CA. Manoj Gupta)
Secretary

Copy to:

1. Chief Minister, Rajasthan

2. Finance Secretary Revenue, State of Rajasthan, Jaipur

3. Commissioner, Commercial Taxes, Jaipur

Download Full text of Representation in PDF Format

Tags:

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

June 2021
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930