Vyavhaari Evam Sewa Pradatta Samman Yojana

Vyavhaari Evam Sewa Pradatta Samman Yojana

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Vyavhaari Evam Sewa Pradatta Samman Yojana

The Rajasthan Government through Notification no.F.12(87)FD-Tax-2019-73 has announced the new scheme named Vyavhaari Evam Sewa Pradatta Samman Yojana for the taxable person registered under GST. This scheme was mainly launched to honour the registered taxable persons paying tax in the State of Rajasthan. Under this scheme, the eligible taxpayers will be awarded by “Samman Patra” for generating revenue towards the development of the state. In this article, we look at the Vyavhaari Evam Sewa Pradatta Samman Yojana in detail.

Eligibility Criteria

Any taxable person registered under the Rajasthan Goods and Services Tax Act, 2017 is eligible to apply for the Vyavhaari Evam Sewa Pradatta Samman Yojana.

For GST guidance and registration, click here.

Operative Period

Vyavhaari Evam Sewa Pradatta Samman Yojana will be operative from the financial year 2019-20 and would also continue as notification released from time to time.

 Category of Samman Patra

The registered person who have paid the highest amount of Tax (SGST/CGST/IGST) through the electronic cash ledger account and maintained after utilization of the available amount of input tax credit of the SGST, CGST and integrated tax (IGST) in the financial year would be awarded by a “Samman Patra on the basis return . 

The following are the category of Samman Patra tabulated below:

S.No CategoryName of Samman Patra
1Top three taxable persons of the State under GSTPradesh Rajyamitra in three categories such as platinum, gold and silver
2Top three taxable persons under GST in each zone.Sambhag RAjyamitra in three categories such as platinum, gold and silver
3Top taxable persons under GST in each circle.Vritta Rajyamitra
4Top taxable persons in each circle under section 10 of the GST Act.Laghu Vyaysai Rajyamitra

Issuance of Samman Patra 

The registered person eligible under the scheme would be awarded by a “Samman Patra” based upon the category as specified above. The Samman Patra issued will be valid for the financial year in which it is awarded, unless withdrawn by the person.

Benefits under Samman Patra

The person holding Samman Patra is eligible to avail the following benefits:

  • No inspection would be conducted on the business premises unless obtaining written permission from the Commissioner of Commercial Taxes Department to conduct such inspection.
  • The officer would give priority to Samman Patra Holder for all official tasks pending at the level of Department to be completed.
  • In case of any lack of response from the Officers of the department, the Samman Patra holder has the right to prompt audience from concerned Joint Commissioner and State Tax and the Commissioner.

Other Conditions

The taxable person other than those involved in processing or supply of Pan Masala or Tobacco Products is eligible under this scheme only by satisfying the following conditions:

  • Any registered taxable person who has paid tax during the financial year in which the highest tax has been paid until the date of selection.
  • Any registered taxable person who has furnished due return during the financial year in which the highest tax has been paid until the date of selection.
  • In the case of avoidance has been made against the taxpayers during the financial year is not eligible to apply for the scheme.
  • In case of outstanding demand payment against such registered taxable person during the financial year is not eligible to apply for the scheme.

Note: The registered taxable person would not be given the similar Samman Patra for consecutively three years.

Procedure for Selection

The procedure for selection of registered taxable persons for Samman Patra are as follows:

  • The additional commissioner will act as the nodal officer for implementation and coordination of the Vyavhaari Evam Sewa Pradatta Samman scheme.
  • The additional commissioner of the VAT & IT department will prepare the list of registered taxable person available for each category.
  • After preparing the list will be forwarded to the additional commissioner of the GST department and concerned Joint Commissioner for each financial year. i.e. the due date for submission of return should be covered only after the march month.
  • The list would consist of twice the number of the registered taxable person in each category.
  • After receipt of the list, the concerned authority will receive the verified list and send a report within 30 days from the day of receipt regarding the shortlisted taxable persons for Samman Patra by the additional commissioner.
  • After receiving the receipt of the verified list from each zone, the additional commissioner of GST department will forward this to the Committee consisting of the financial advisor and the joint commissioner as its members.
  • The committee would submit the shortlisted names of the registered taxable person for each category approval by the commissioner.
  • The commissioner would approve the names on satisfying the criteria under the scheme by the registered taxable person.

Note: However, the commissioner would declare that any selected person are ineligible for Samman Patra along with the reasons for ineligibility.

Withdrawal Rules

The Samman Patra can be withdrawn on the occurrence of any of the following events:

  • If the taxpayers fail to furnish returns during the financial year in which the Samman Patra has been awarded.
  • If the taxpayers fail to make tax payment or any other sum payable during the year in which the Samman Patra has been awarded will be withdrawn from the applicant.

Note: Also, the benefits under the scheme will be withdrawn from the applicant in case of avoidance of tax against such registered taxable person.

Monitoring of the Scheme

The scheme will be monitored by the additional commissioner of GST department, State tax at Headquarter and the zonal level by the Joint Commissioners (Administration).

The exact notification no.F.12(87)FD-Tax-2019-73 for the Vyavhaari Evam Sewa Pradatta Samman Yojana is attached below for quick reference:

F-GST-8369-09102019

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