TaxTMI 
TaxTMI 
Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (d) Words and expressions used in these rules but not defined in 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 th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the declarant exceeds the amount declared by the declarant, then, the designated committee shall issue electronically, 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) With....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate 1. Central Excise or Service Tax Registration No. 2. Name of the declarant 3. Address of the declarant 4. Pin Code 5. Mobile Number 6. Email 7. PAN Part-B 8. Please 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 t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Duty/Tax/Ces Amount Of Duty/Tax/Cess Amount of Penalty Amount of Late Fee Amount of Deposit Made, If Any Tax Dues Less Tax Relief as on 30.06.2019 and final hearing not held before 30.06.2019 A B C D E 9.1.2 SCN involving SCN No. & Date Amount of Penalty Amount Late Fee penalty or late fee only F Tax Dues Less Tax Relief G pending as on 30.06.2019 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 Î....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ATION I declare that I have read and understood the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019, and agree to abide by the provisions and conditions of the Scheme, and that the information given in this declaration is correct and complete and the amount of tax dues and other particulars shown therein are truly stated. I shall pay the amount as may be determined by the Designated Authority under the Scheme. Name of declarant/ authorized representative filing this declaration: Date: dd/mm/2019 PREVIEW SUBMIT Tax Dues less Tax Relief F Relief G Form SVLDRS-2 [Estimate under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated Committee] SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 Declaration No.... SVLDRS-2 No.......... Commissionerate/DGGI, Delhi... Zone/DGGI, Delhi. Whereas Mr./Ms./M/s. (hereinafter referred 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,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019] SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019 To, Mr./Ms./M/s.. Registration No. This is to inform that the Personal Hearing before the designated committee in relation to the subject Declaration No.. filed by you under the Sabka Vishwas (Legacy Dispute Resolution) ..(AM/PM) on.......... .(date) in the office of Scheme, 2019 has been fixed at ...(address). Please note that in the event of failure to attend the Personal Hearing the designated committee shall take a decision in regard to your Declaration in accordance with the legal provisions on the basis of the facts on record without further reference to you. 1. Name: Designation: Place. Date... Members of the Designated Committee 2. Name: Designation: (This is a computer generated print. There is no need for a signature) PREVIEW SUBMIT Form SVLDRS-3 [Statement under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated Committee] SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Section 127 of the Finance (No. 2) Act, 2019 determined the amount of Rs. .) payable by the declarant in accordance with the provisions of the Scheme towards full and final settlement of tax dues as per details given below: had made a declaration under Section 125 of the Finance (No. 2) (Rupees Category Description of Goods/ Services Matter involved Time period Tax dues Tax relief A B Ñ D E F Pre-deposit or any other deposit of duty G Estimated Amount Payable H Name* E1 Amount E2 Name* Amt H1 H2 And whereas the declarant has paid Rs. (No. 2) Act, 2019 And whereas the declarant had filed an appeal before the (Rupees ..) being the amount payable determined by the designated committee under section 126 of the Finance (mention the name of the Commissioner (Appeal) or the CESTAT (Branch name) against any order in respect of the tax dues and whereas the said appeal is deemed to be withdrawn in accordance with the provisions contained in sub-section (6) of section 127 of the Finance (No. 2) Act, 2019; OR And whereas the declarant had filed a writ petiti....