Punjab Government’s One-Time Settlement Scheme 2025 offers taxpayers a one-time chance to clear old tax liabilities with relief.
Saloni Kumari | Oct 1, 2025 |
Punjab Govt Notifies One Time Settlement Scheme for Recovery of Outstanding Dues 2025
The Government of Punjab has notified the Punjab One-Time Settlement Scheme for Recovery of Outstanding Dues 2025. The scheme is scheduled to take effect on October 01, 2025, and will apply to the entire state. The motive behind launching this scheme is to resolve pending tax dues under many laws, such as the Punjab General Sales Tax Act, 1948; the Central Sales Tax Act, 1956; the Punjab Infrastructure (Development Regulation) Act, 2002; the Punjab Value Added Tax Act, 2005; the Punjab Entertainment Duty Act, 1955; and the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954.
The Punjab government has introduced this scheme in exercise of its powers granted under section 11 of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948), section 29-A of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005), sub-section (2) of section 9 of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), sub-section (3) of section 25 of the Punjab Infrastructure (Development and Regulation) Act, 2002, (Punjab Act No. 8 of 2002), section 3 of the Punjab Entertainment Duty Act, 1955 (Punjab Act No. 16 of 1955) and section 8 of the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954 (Punjab Act No. 8 of 1954), read with section 174 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No. 5 of 2017).
The scheme will apply to the following cases:
(a) Cases under the relevant Act(s) where the assessment or rectification or revision or amendment of assessment has been made till the end of September 2025, i.e., September 30; and
(b) Cases where a penalty order under section 14-B of the Punjab General Sales Tax Act, 1948 (Punjab Act No. 46 of 1948) or section 51 of the Punjab Value Added Tax Act, 2005 (Punjab Act No. 8 of 2005) has been passed till the end of September 2025, i.e., September 30.
The scheme will not apply to the following cases:
Cases of government food grain agencies, like Food Corporation of India (FCI), Punjab State Co-op Supply and Marketing Federation Limited (Markfed), Punjab State Civil Supplies Corporation Limited (PUNSUP), Punjab State Warehousing Corporation (PSWC), etc.
Refer to the official notification PDF for complete information regarding the scheme.
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