https://www.taxtmi.com/circulars?id=52560 Designated authorities must accept and acknowledge declarations under the Voluntary Compliance Encouragement Scheme, assist declarants to cure defects, and avoid returning declarations. Rejection on grounds of pre existing inquiries, investigations or audits must be construed strictly and limited to the specific period or issue under inquiry; where reasons for rejection exist a timely written notice of intention to reject must be issued. Payments made after the scheme began but before filing may be included in a declaration provided Cenvat credit was not used; amounts already discharged before the scheme are not eligible for declaration. en-us Mon, 25 Nov 2013 00:00:00 +0530 Mon, 25 Nov 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52560 Designated authorities must accept and acknowledge declarations under the Voluntary Compliance Encouragement Scheme, assist declarants to cure defects, and avoid returning declarations. Rejection on grounds of pre existing inquiries, investigations or audits must be construed strictly and limited to the specific period or issue under inquiry; where reasons for rejection exist a timely written notice of intention to reject must be issued. Payments made after the scheme began but before filing may be included in a declaration provided Cenvat credit was not used; amounts already discharged before the scheme are not eligible for declaration. Circulars Service Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52560