<h1>Pre-GST VAT/CST tax dues one-time settlement deadline extended to March 31, giving taxpayers more time to apply</h1> The deadline for the one-time settlement (OTS) scheme for outstanding pre-GST tax dues under the VAT and Central Sales Tax laws has been extended from December 31 to March 31. The extension allows additional time for eligible taxpayers to quantify liabilities and file settlement applications despite end-year compliance congestion and delayed service of VAT assessment orders, thereby preserving eligibility for scheme relief. The OTS scheme provides dispute resolution for legacy dues by permitting waiver of interest and penalties up to 100% and allowing a reduction in the principal tax amount as applicable; taxpayers who do not opt in by March 31 face initiation of strict recovery proceedings thereafter.