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of <h1>Sabka Vishwas Scheme 2019: Resolve Past Excise & Service Tax Disputes with Immunities; Exclusions Apply; Electronic Declarations Required.</h1> The Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, outlined in the Finance (No. 2) Bill, 2019, aims to resolve past disputes related to Central Excise and Service Tax. It allows eligible individuals to declare and pay unpaid taxes while offering certain immunities, such as relief from penalties and interest. However, exclusions apply to those with finalized appeals, convictions, certain show cause notices, ongoing investigations without quantified dues, voluntary disclosures post-investigation, Settlement Commission applications, and declarations concerning specific excisable goods. Declarations must be submitted electronically as prescribed. The scheme's enforcement date will be announced by the Central Government.
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