Sabka Vishwas Scheme offers settlement routes for legacy central excise and service tax disputes with specified duty reliefs. Sabka Vishwas Scheme, 2019 provides a one time mechanism to settle legacy Central Excise and Service Tax disputes and voluntary disclosures quantified by 30 June 2019, excluding Fourth Schedule goods, convicted taxpayers, erroneous refunds and cases before the Settlement Commission. The Scheme sets differing relief percentages for arrears and for matters in adjudication or appeal, requires full payment for voluntary disclosures, waives interest/penalty, grants prosecution immunity, permits adjustment of deposits, mandates electronic cash payment (no input tax credit), guarantees a final decision within 60 days with opportunity for personal hearing, allows limited reopening for false disclosures, and operates via automated proceedings.