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    <title>SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 – AN OVERVIEW</title>
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    <description>Sabka Vishwas Scheme enables settlement of legacy indirect tax disputes by allowing declarants to declare tax dues arising from specified appeals, show-cause notices, enquiries or voluntary disclosures and obtain scaled reliefs and conditional waivers. The designated committee issues estimates and statements, deducts prior deposits, and on payment issues a discharge certificate that is conclusive for the stated matter and period, effects deemed withdrawal of appeals, and imposes restrictions on refunds and input tax credit usage.</description>
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