Declaration eligibility under Sabka Vishwas scheme limits who may participate and prescribes electronic filings and grants limited immunities on payment. A one time declaration scheme allows eligible persons to disclose and pay legacy Central Excise and Service Tax liabilities by prescribed electronic form to obtain immunity from penalty, interest and other proceedings; eligibility excludes persons with finally heard appeals or show cause notices by the cutoff, those convicted for related offences, unresolved enquiries/investigations with unquantified duty, certain voluntary disclosures, Settlement Commission applicants and declarations relating to specified excisable goods.