Ref: 14/2021 (Date: 17th Sept 2021)

The Hon’ble
Secretary (Revenue),
Finance Department,
Government of Rajasthan

Sub: – Request for extension of VAT Amnesty Scheme 2021 and to address various concerns of dealers

Reference: Notification No.F.12(29) FD/Tax/2021-269 dated 24th February 2021

Dear Sir,

At the outset, we Tax Bar Association, Bhiwadi would like to place on record our sincere appreciation and thanks to our State Govt of Rajasthan and your good self for introduction of such an unprecedented Amnesty Scheme in the interest of dealers.

Here, we would like to address the concern of dealers as well as tax professionals, which are of utmost importance and need to be addressed by your good self’s office at utmost priority.

Therefore, we are putting forth the following points for your kind perusal and favorable consideration–

1. The VAT Amnesty Scheme 2021 introduced by your good self is very illustrious as compared to amnesty schemes introduced previously by our respective State Govt’s. Here, we would like to state that, due to second wave of COVID 19 effect and partial lockdown at various places most of the dealers were not been able to take the benefit of the scheme during 1st Phase (April & May) of the Amnesty Scheme. Further, this is the last resort to dealers to settle all outstanding demands including Interest & Penalty. Therefore, we request your good self to consider our representation in the matter and address concerns of dealers.

2. Website is not working properly and dealers as well as professionals are facing various issues in extracting and checking relevant details, therefore, it is humbly requested to improve the working of such website.

3. There are practical issues in matching of Input Tax Credit and department officers are reluctant in allowing credit of the same even after submission of related tax invoices and undertakings.

Further, department officers are not following the procedures laid down by various notifications issued in this regard.

Moreover, there are some cases where sellers have defaulted in filing of returns and Department has recovered the outstanding demand by passing the Ex-parte Assessment Order but the buyers are not aware of this fact and do not know the amount which has been recovered from the seller. Further, when seller does not file returns, he also loses the benefit of Input Tax Credit claim.

Therefore, we request your good self to guide the department officers to allow Input Tax Credit on the basis of said documents and complete the cases on the basis of their best judgement keeping in mind dealers interest.

4. Non-availability of Rectification orders for cases prior to 2013-14 are causing genuine hardship to dealers as these have never been handed over to them and it is not possible for them to trace it in department files. Further, this will result in wastage of time for dealers as well as professionals, therefore, we request your good self to consider our request of extension of Amnesty scheme.

5. In some cases ‘C Forms’ submitted by dealers have been misplaced by the department and now department is asking for duplicate or second copy of the same which may not be available with the dealers although he is in possession of the acknowledgment receipt. It happens mainly during the movement of files from one ward to other. Therefore, we request your good self to guide the tax officers to trace the said forms and correct the demand of dealers on submission of relevant proof (acknowledgement receipt).

6. Tax deposited through proper challans are either not being reflected on the website ( or their effect is not being given due to which ‘RCR’ is not matching. This may be due to error at the bank side or there is some dispute between the bank and department. Therefore, we request your good self to issue instructions to rectify demands on submission of said challans.

7. In some cases, department has rejected the ‘Rectification application’ without any reasons or fault at the end of dealers, further an opportunity of being heard is not been granted to the dealers. Therefore, we request your good self to again consider the said applications as well as extend the time limits to file the rectification application in the matter. Further all the application should have been disposed off on the basis of their best judgement keeping in mind the dealers interest.

8. In view of the above complexities and nexus of the pending cases/outstanding demands with old cases pertaining to 2005-06 and so on, we humbly request your good self to grant the extension in Rajasthan VAT Amnesty scheme for at least 3 months.

Further, your good self may please note that further relaxations as well as extensions has been granted for Amnesty scheme under GST and extension of filling return under Income Tax.

On the basis of facts mentioned above and in order to grant relief to the dealers, We Tax Bar Association Bhiwadi humbly request your good self to advise / direct the authorities to consider the above points and extend the Amnesty Scheme 2021 by at least 3 months.

In case your honor requires any other information/clarification/suggestions in this regard we shall be pleased to furnish the same.

Thanking you,

Yours Faithfully
Tax Bar Association, Bhiwadi

Download representation for extension of VAT Amnesty Scheme 2021 and to address various concerns of dealers


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