<h1>Legacy dispute resolution: concessional settlement with waiver, immunity and specified reliefs for eligible indirect tax dues.</h1> Eligible persons may file an electronic declaration for specified legacy indirect tax matters quantified or pending as of 30 June 2019; declarations (except voluntary disclosures) are verified by a Designated Committee which issues a payable statement, requiring electronic payment within thirty days. Benefits include waiver of interest, penalty and fines, immunity from prosecution, and specified percentage duty reliefs depending on case type; pre-deposits are deducted and excess deposits are not refunded. A discharge certificate is issued after payment and proof of withdrawal and is conclusive for the declared matter and period but does not preclude SCNs for later periods or different matters; false voluntary disclosures discovered within one year are treated as if never made.