F. No. 267/78/2019/CX-8-Pt.lll

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs

Dated, the 16^th December, 2019

To,

The Principal Chief Commissioners/ Chief Commissioners (All)

The Principal Directors General/ Directors General (All)

Subject: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019-reg.

Dear Madam/Sir,

The undersigned is directed to draw your kind attention to the fact that the Sabka Vishwas [Legacy Dispute Resolution] Scheme 2019 has now ONLY fifteen calendar days to go before it concludes on 31.12.2019. There shall be No extension of the Scheme beyond 31.12.2019.

2.   As you are aware, the said Scheme offers both taxpayers and Department a golden opportunity to settle past cases under Central Excise and Service Tax. Therefore, as already instructed earlier, you are directed to make all out efforts to contact each and every eligible taxpayers in right earnest,  explain to them the benefits of this Scheme, and urge them to avail it. Extensive outreach programs and publicity using various media including social media must be undertaken to familiarise the taxpayers regarding the Scheme. Needless to state, it must be emphasized to all potential declarants that the Scheme shall not be available after 31.12.2019 and this is the last opportunity for them to take its advantage and finalize their pending cases by paying highly concessional amounts.

Yours sincerely

(Navraj Goyal]

OSD-CX

Legacy dispute resolution scheme: final opportunity to settle central excise and service tax disputes before scheme closure Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 provides a final opportunity for eligible taxpayers to settle past central excise and service tax disputes on concessional terms; departmental officers are directed to contact all eligible taxpayers, undertake extensive outreach including social media publicity, explain Scheme benefits, and emphasise that there will be No extension beyond the Scheme's closure, urging uptake to finalise pending cases.