TaxTMI 
TaxTMI 
TaxTMI 
Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
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....these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme. 3. Form of declaration under section 125 .- (1) The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant ,on or before the 1[15th January, 2020]. (2) A separate declaration shall be filed for each case. Explanation.- For the purpose of this rule, a "case" means - (a) a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or (b) an amount in arrears; or (c) an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or (d) a voluntary disclosure. 4. Auto acknowledgement.- On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system. 5. Constitution of designated committee.- (1) The designated committee under section 126 shall consist of - (a) the Principal Commissioner or Commissioner of Central Excise and Service Tax, as the case may be, and the Additional Commissioner or Joint Commissioner of Central Excise and Servic....
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....ctronically, within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing. (4) If the declarant wants to indicate agreement or disagreement with the estimate referred to in sub-rule (3) or wants to make written submissions or waive personal hearing or seek an adjournment, he shall file electronically Form SVLDRS-2A indicating the same: Provided that if no such agreement or disagreement is indicated till the date of personal hearing and the declarant does not appear before the designated committee for personal hearing, the committee shall decide the matter based on available records. (5) On receipt of a request for an adjournment under sub-rule (4), the designated committee may grant the same electronically in Form SVLDRS-2B: Provided if the declarant does not appear before the designated committee for personal hearing after adjournment, the committee shall decide the matter based on available records. (6) Within thirty days of the date of issue of Form SVLDRS-3, the designated committee may modify its order only to corr....
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....lease answer Yes or No: 1. Have you been convicted for an offence for the matter for which this Yes declaration is being made? No [Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.] 2. Have you filed an application in the Settlement Commission for the case Yes for which this declaration is being made? No [Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.] 3. Are you seeking to make this declaration with respect to excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (specified petroleum and tobacco products)? Yes No [Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.] 4. Are you seeking to make this declaration with respect to a show cause Yes notice of refund/erroneous refund? No C [Note: If you answer YES to this question, you are ineligible to proceed further under the Scheme.] 5. Whether final hearing with regard to a matter in adjudication or appeal has taken place on or before 30.06.2019 for the matter for which this declaration is being made? Yes No [Note: If you answer YES....
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....6.2019 and final hearing not held before 30.06.2019 9.1.3 Appeal pending as on A B D Appea Foru 1 No. m O-i-O No. and date 30.06.2019, and Duty/Tax/Cess Confirmed in the O-i-O Amount of Duty/Tax/ Whether Departmental Appeal is Duty/ Tax/Cess Total amount Total amt. of Tota 1 Amoun t of Tax Dues of duty penalt amt. Pre- minus final hearing Date Cess not held before of 30.06.2019 Filing Pending in Relation to the O-i-O under y of deposit/ And amount dispute late fee any Tax other relief Under dispute deposit of duty 9.2.1 Appeal not filed or A ΓβΓβ’ B D E F G H I J K Declarant's Appeal Departmental Appeal (Optional Field) Duty/ Amt Duty/ Amt Tax/ Tax/ Cess Cess Order No. and Forum date of receipt Duty/Tax/Cess Confirmed in Amount of Amount of Penalty Amount of Late Fee Imposed in the O-i- O or O-i-A Amount of Pre- Tax Dues less Tax appeal having attained finality the O-i-O or O-i-A Duty/Tax/ Cess Imposed in the O-i-O or O-i- A A B C D E F 9.2.2 Tax Dues declared in return as payable but not paid Period for which return was filed Date on which return ....
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....ed to as the declarant) having registration no./Non assessee code no.. dated.....under section 125 of the Finance (No. 2) Act, 2019; has filed a Declaration No.. Now, therefore, in exercise of the powers conferred by sub-section (2) of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after consideration of facts on record, hereby determines the following amount estimated to be payable by the declarant towards full and final settlement of his/her/their tax dues covered by the said declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019: Category Description Matter Time of Goods/ involved period Services Tax dues Tax relief Pre-deposit or any other deposit of duty Estimated Amount Payable A B ΓΒ D E F G H Name* E1 Amount E2 Name* Amt H1 H2 *Name of Duty/Tax/Cess Notice For Personal Hearing If the Declarant does not agree with the Estimated Amount Payable, as determined by the designated committee, he is requested to appear for a Personal Hearing before the designated committee on ../....../2019 at AM/PM at ......(address) to explain the reasons thereof. Please submit Form SVLDRS 2A in case any oth....
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....RS-3 No.... Commissionerate/DGGI, Delhi.. Zone/DGGI, Delhi. Whereas Mr./Ms./M/s. registration no./Non assessee code no.. ..(hereinafter referred to as the declarant) having has filed a Declaration No... dated ....... under section 125 of the Finance (No. 2) Act, 2019; Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4), as the case may be, of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after consideration of relevant material, hereby determines the following amount is payable by the declarant towards full and final settlement of tax dues under .(Central Excise Act, 1944 /Finance Act, 1994/Cess Act) covered by the said declaration under the Scheme: Category Description of Goods/ Services Matter involved Time period Tax dues Tax relief Pre-deposit or any other deposit of Estimated Amount Payable duty A B C D E F G H Name* E1 Amount E2 Name* Amt H1 H2 *Name of Duty/Tax/Cess Notes: (1) The Declarant is hereby directed to make payment of the amount payable within thirty days from the date of this Statement. (2) The Declarant has to withdraw the writ petition/appeal/reference befo....