Procedure for Haryana Amnesty Scheme, 2016
Effective Date: 27th May, 2016
The Haryana Amnesty Scheme, 2016 is an arrangement for dealers affected during the reservation agitation in the month of February, 2016 to provide relief in respect of tax, interest, penalty or other dues payable for the period from the 01.01.2016 to 31.03.2016. Following are some conditions & restrictions provided for this scheme:
Submission of application: The affected dealer shall apply for the scheme within 60 daysfrom the date of the notification of the scheme in the Official Gazette or from the date of being considered entitled to compensation by the designated authority or committee, whichever is later.
Constitution of committee: A committee consisting of two senior most Excise and Taxation Officers and the concerned Assessing Authority shall examine each application and make a report within 30 days to the concerned Deputy Excise and Taxation Commissioner (ST). If he finds that the information provided in the application is incomplete or incorrect then he may serve a notice directing the applicant to show cause as to why his application should not be rejected. Thereafter, within 15 days from the date of notice, the Deputy Excise and Taxation Commissioner (ST) may pass an appropriate order on the application.
Objects of Scheme:
The tax payable by an affected dealer on the turnover of goods sold by him during February, 2016 shall stand waived off. However, the relief of tax waiver allowed shall not exceed the average monthly tax payable under the Haryana VAT Act and CST Act during the period 01.04.2015 to 31.12.2015.
The affected dealer shall be exempted from payment of interest, for non-payment of tax on the turnover of goods sold during the months of January, 2016 and March, 2016 provided such tax is paid by the 31.07.2016.
An affected dealer who has failed to use the goods purchased for specified purpose against declaration in Form D-1 or Form C due to damage, destruction or loss of such goods during the reservation agitation shall get immunity from penalty.
The dealer who has lodged claim may submit the returns for the period 01.01.2016 to 31.03.2016 upto 31.07.2016.
An affected dealer shall be entitled to claim ITC even in respect of the goods damaged, destroyed or lost during the reservation agitation.
The amount received as compensation or insurance claim received shall not be considered as valuable consideration towards the goods damaged, destroyed or lost during the reservation agitation.
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