Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019

Sabka Vishwas (Legacy Dispute Resolution) Scheme 2019

Notification No. 04/2019 Central Excise-NT dated 21st August, 2019. Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall come into force w.e.f 1st of September, 2019.

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019

shall come into force on the 1st day of September, 2019
Shall continue till 31st December, 2019.

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 31st December,2019. A separate declaration is to be filed for each case.

Explanation to rule 3 of the SV (LDR) Scheme Rules, 2019

For the purpose of this rule, a “case” means-

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
an amount in arrears; or
an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or
a voluntary disclosure.

Auto acknowledgment- On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system.
Constitution of designated committee.- (1) The designated committee under section 126 shall consist of –

(a)the Principal Commr/ Commr of CE and ST and the Addl/ Joint Commr of CE & ST, in a case where the tax dues are more than rupees fifty lakh:
(b) the Addl / Jt Commr of CE & ST and the Deputy/ Assistant Commissioner of CE&ST where the tax dues are rupees fifty lakh or less

There will only be one such designated committee in a Commissionerate of Central Excise and Service Tax

Verification by designated committee and issue of estimate, etc

The declaration made under section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the Department.

The statement under sub-sections (1) and (4) of section 127, as the case may be, shall be issued by the designated committee electronically, within a period of sixty days from the date of receipt of the declaration under rule3(1), in Form SVLDRS-3 setting fort htherein the particulars of the amount payable

Where the amount estimated to be payable by 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 rule 3(1), in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing.

The declarant may indicate agreement or disagreement with the estimate or make written submissions or waive personal hearing or seek an adjornment, by filing electronically Form SVLDRS-2A

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.

Within thirty days of the date of issue of Form SVLDRS-3, the designated committee may modify its order only to correct an arithmetical error or clerical error, which is apparent on the face of record, on such error being pointed out by the declarant or suo motu by issuing electronically a revised Form SVLDRS-3.

Form and manner of making the payment.- Every declarant shall pay electronically the amount, as indicated in Form SVLDRS-3 issued by the designated committee, within a period of thirty days from the date of its issue

Proof of withdrawal of appeal from High Court or Supreme Court.- Proof of withdrawal of appeal or WP or reference before a HC/SC, under section 127(7) shall be furnished electronically by the declarant.

Issue of discharge certificate.- The designated committee on being satisfied that the declarant has paid in full the amount as determined by it and indicated in Form SVLDRS-3, and on submission of proof of withdrawal of appeal or writ petition or reference, if any, shall issue electronically in Form SVLDRS-4 a discharge certificate under section 127(8) within thirty days of the said payment and submission of the said proof, whichever is later.

In a case where Form SVLDRS-3 has not been issued by the designated committee by virtue of the proviso to rule 6(2), (amount payable, as determined by the designated committee is NIL and there is no appeal pending in a High Court or the Supreme Court) the discharge certificate shall be issued within thirty days of the filing of declaration referred to in rule 3(1)

Form	Purpose
Form SVLDRS-1	Declaration under section 125 of the Finance Act, 2019 read with rule 3 of the SV (LDR) Scheme Rules, 2019 to be filed by by the declarant before 31st December, 2019
Form SVLDRS-2	Estimate of the amount payable by the declarant under section 127 of the Finance Act, 2019 read with rule 6 of the SV (LDR) Scheme Rules, 2019 to be issued by the Designated Committee
Form SVLDRS-2A	Written submissions, waiver or personal hearing and adjournment under section 127 of the Finance Act, 2019 read with rule 6 of the SV (LDR) Scheme Rules, 2019)
Form SVLDRS-2B	Intimation of personal hearing after adjournment under section 127 of the Finance Act, 2019 read with rule 6 of the SV (LDR) Scheme Rules. 2019
Form SVLDRS-3	Statement of the amount payable under section 127 of the Finance Act, 2019 read with rule 6 of the SV (LDR) Scheme Rules, 2019 to be issued by the Designated Committee
Form SVLDRS-4	Discharge Certificate for Full and Final Settlement of Tax Dues under section 127 of the Finance Act, 2019 read with rule 9 of the SV (LDR) Scheme,2019