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of <h1>Eligibility and Exceptions for Sabka Vishwas Legacy Dispute Resolution Scheme, 2019: Key Details and Submission Guidelines</h1> Under the Sabka Vishwas Legacy Dispute Resolution Scheme, 2019, individuals are generally eligible to make declarations unless they fall into specific categories. These exceptions include those who have finalized appeals before June 30, 2019, have been convicted under indirect tax laws, received a show cause notice with a final hearing by the same date, or are involved in unresolved audits or investigations. Additionally, those who have made voluntary disclosures post-investigation, filed unpaid duty returns, applied to the Settlement Commission, or deal with certain excisable goods under the Central Excise Act, 1944, are also ineligible. Declarations must be submitted electronically as prescribed.
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