SVLDRS Scheme

[Shyam Naik]

Dear Experts,

Whether online filing of SVLDR Scheme started?

Whether the benefit of the scheme can be availed in the following situation.

There was no SCN as at 30.06.19. SCN received in Oct-19. Whether the tax payer is eligible under Voluntary Disclosure.

Rgards,

Shyam

AI Summary

Eligibility for SVLDR Scheme: Inquiry Post-June 30, 2019 Disqualifies Participant with October 2019 SCN. A participant inquired about the eligibility for the SVLDR Scheme under GST, specifically whether they could benefit from the scheme if a Show Cause Notice (SCN) was received in October 2019, without any prior SCN as of June 30, 2019. An expert responded by asking if the SCN resulted from an inquiry, investigation, or audit conducted before June 30, 2019, and if the duty payable was quantified and communicated before that date. The participant clarified that the inquiry occurred after June 30, 2019.