Rajasthan Finance Department announces Amnesty Scheme 2026 for tax rebate & settlement of outstanding demands. Apply by 30 Sep 2026 at rajtax.gov.in for significant relief.
The Government of Rajasthan, Finance Department (Tax Division), has officially released a significant notification regarding the ‘Amnesty Scheme-2026’. This scheme aims to provide a substantial rebate on tax and facilitate the settlement of outstanding demands and disputed amounts for various dealers and persons. Issued on February 11, 2026, this scheme is a crucial initiative for businesses to resolve their past tax liabilities with considerable relief. It comes into force immediately and will remain active until September 30, 2026, offering a limited window for eligible applicants to benefit.
Scheme Overview
| Particulars | Details |
|---|---|
| Organization | Government of Rajasthan, Finance Department (Tax Division) |
| Scheme Name | Amnesty Scheme-2026 |
| Notification Date | February 11, 2026 |
| Operative Period | Effective immediately until September 30, 2026 |
| Applicability | Dealers/persons with outstanding demands/disputed amounts under various Acts up to June 30, 2017 |
| Exclusions | Demands/disputed amounts pertaining to Rajasthan VAT Act, 2003 & Central Sales Tax Act, 1956 for goods in Entry 54 of State List |
| Official Website | www.rajtax.gov.in |
What Changed (Key Benefits)
The Amnesty Scheme-2026 introduces a beneficial framework for taxpayers to settle their dues. The primary benefit is a significant rebate of tax and a complete waiver of interest, penalty, and late fees under specific conditions. This is not merely an update but a new scheme designed to clear long-standing tax disputes and demands.
Rebate and Waiver Details
For outstanding demands or disputed amounts not exceeding Rupees One Crore in a single entry or case:
| Condition | Extent of Rebate/Waiver |
|---|---|
| Applicant deposits 50% of the amount of tax. | Remaining amount of tax and the whole amount of interest, penalty, and late fee (if any), along with interest accrued up to the date of the order under this scheme, shall be waived. |
Reason for Scheme Introduction
The State Government has notified the Amnesty Scheme-2026 in the public interest, exercising its powers under sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017. The objective is to provide an opportunity for taxpayers to settle past liabilities and reduce the burden of outstanding demands and disputed amounts, thereby fostering a more compliant tax environment.
Action Required by Applicants
To avail the benefits of the Amnesty Scheme-2026, applicants must follow a specific procedure:
- Express Willingness: Electronically convey your willingness to the concerned Assessing Authority on the Commercial Taxes Department’s official website: www.rajtax.gov.in.
- Separate Intimation: Submit separate intimations of willingness for outstanding demands/disputed amounts under different Acts and before separate Assessing Authorities.
- Deposit Required Amount: Deposit the required amount (50% of tax as per the scheme) by September 30, 2026, or within ten days from the day the Assessing Authority conveys the final payable amount, whichever is later.
- Withdraw Pending Cases: Submit an undertaking for the withdrawal of any pending cases before any Court, Tax Board, or Appellate Authority within the operative period of this scheme.
Note: Failure to deposit the final amount within the specified time will render the applicant ineligible for the scheme’s benefits. However, the Commissioner may condone delay for sufficient cause.
Provisions for Cases Pending under Amnesty Scheme-2025
The notification also addresses cases related to the previous Amnesty Scheme-2025:
- If a dealer opted for and fully paid under AS-2025 by September 30, 2025, or within ten days of the Assessing Authority conveying the final amount under AS-2025, those cases will be governed by the provisions of AS-2025.
- For other cases where tasks were pending under AS-2025 prior to the issuance of AS-2026, the willingness submitted under AS-2025 will be deemed submitted under AS-2026. The amount required to be paid will be communicated afresh as per the AS-2026 table, and any amount deposited under AS-2025 will be adjusted.
- No refund will be allowed for any payment already made under Amnesty Scheme-2025 due to rebate or waiver under this scheme.
Important Links
| Description | Link |
|---|---|
| Official Website (Commercial Taxes Department, Rajasthan) | www.rajtax.gov.in |
| Official Notification (PDF) | (Refer to the provided PDF document for full details) |
Frequently Asked Questions (FAQs)
Q1: What is the last date to apply for the Amnesty Scheme-2026?
The last date to convey willingness and deposit the required amount is September 30, 2026, or within ten days from the date the Assessing Authority communicates the final amount, whichever is later.
Q2: Which types of outstanding demands are covered under this scheme?
The scheme covers outstanding demands or disputed amounts under various Acts for the period up to June 30, 2017. Specific Acts covered include the Rajasthan Sales Tax Act, Central Sales Tax Act, Rajasthan Tax on Entry of Goods, Rajasthan Entertainments and Advertisements Tax Act, and others as detailed in the notification.
Q3: Are there any exclusions from the Amnesty Scheme-2026?
Yes, outstanding demands or disputed amounts pertaining to the Rajasthan Value Added Tax Act, 2003, and the Central Sales Tax Act, 1956, in respect of goods included in Entry 54 of the State List of the Seventh Schedule to the Constitution of India, are excluded.
Q4: What is the main benefit for applicants under this scheme?
Applicants who deposit 50% of the tax amount for outstanding demands or disputed amounts not exceeding Rs. 1 crore will receive a waiver on the remaining tax, and the entire interest, penalty, and late fees (including accrued interest) will be waived.
Q5: How do I convey my willingness to avail the benefits of this scheme?
You must electronically convey your willingness on the Commercial Taxes Department’s website, www.rajtax.gov.in, to the concerned Assessing Authority.
Q6: What if I have pending cases in court related to my tax demands?
To avail benefits, you must submit an undertaking for the withdrawal of any pending cases before any Court, Tax Board, or Appellate Authority within the operative period of this scheme.
Q7: Can I get a refund for payments already made under previous Amnesty Schemes?
No, the scheme explicitly states that no refund for any payment already made under Amnesty Scheme-2025 shall be allowed due to the rebate or waiver under this scheme.
Q8: What happens if I miss the deadline for depositing the amount?
If you fail to deposit the final amount within the specified time, you will not be eligible for any benefit under this scheme. However, the Commissioner may condone the delay if satisfied with the reasons.
Q9: What if there is a dispute regarding the categorization of my outstanding demand?
In case of any dispute regarding the categorization of outstanding demand or disputed amount under serial number 1 of the Table of clause 4, the decision of the Commissioner, Commercial Taxes Department, Rajasthan, shall be final.
Q10: Is there any provision for clarification on the scheme?
Yes, the detailed procedure, clarification, and orders for removal of difficulties, if any, for availing benefit under this scheme shall be as notified by the Commissioner, Commercial Taxes Department, Rajasthan.