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of <h1>Finance Bill 2019 Proposes Changes in Customs, Excise, GST; Introduces Dispute Resolution Scheme, Aadhaar Verification for Compliance.</h1> The Finance (No. 2) Bill, 2019, introduced in the Lok Sabha, proposes changes in Customs, Central Excise, Service Tax, and GST laws and rates. Effective from July 6, 2019, these changes include revised duty rates on various goods, such as cashew kernels, petroleum, and tobacco products. The Bill also aims to amend the Customs Act, 1962, to facilitate trade and improve compliance, including provisions for Aadhaar verification and penalties for fraudulent duty payments. Additionally, the Central Goods and Services Tax Act, 2017, will be amended to enhance compliance, including increased exemption limits and mandatory Aadhaar authentication for certain taxpayers. The 'Sabka Vishwas Legacy Dispute Resolution Scheme, 2019' is introduced for resolving legacy tax disputes.
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