Tax declaration procedure: advance payment requirement ensures partial upfront payment and staged settlement under compliance scheme. The Scheme requires filing Form DSC-1 and paying at least fifty per cent of declared VAT dues with the declaration, with proof; the designated authority acknowledges receipt in Form DSC-2 within fifteen working days and issues Form DSC-3 upon full payment. Unregistered dealers and persons liable under section 36A must obtain registration or a TAN, pay net tax for the relevant period, furnish specified returns and proof, and may be eligible for immunity under the Scheme. Declarants must provide payment details and acknowledgements to the designated authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax declaration procedure: advance payment requirement ensures partial upfront payment and staged settlement under compliance scheme.
The Scheme requires filing Form DSC-1 and paying at least fifty per cent of declared VAT dues with the declaration, with proof; the designated authority acknowledges receipt in Form DSC-2 within fifteen working days and issues Form DSC-3 upon full payment. Unregistered dealers and persons liable under section 36A must obtain registration or a TAN, pay net tax for the relevant period, furnish specified returns and proof, and may be eligible for immunity under the Scheme. Declarants must provide payment details and acknowledgements to the designated authority.
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