Sabka Vishwas Legacy Dispute Resolution Scheme, 2019- Rules Notification

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And whereas the declarant has paid Rs.

................................................

 

 

(Rupees ……………….) being the amount payable determined by the designated committee under section 126 of the Finance

 

(No. 2) Act, 2019

 

 

 

 

 

 

 

 

 

 

 

And whereas the declarant had filed an appeal before the .......................

 

(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tax dues and whereas the said appeal is deemed to be withdrawn in accordance with the provisions contained in sub-section (6) of section 127 of the Finance (No. 2) Act, 2019;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 petition/appeal/reference before .......................

(mention the name of the High Court) High Court or the Supreme Court against any order in respect of the tax dues and

 

                                                 

 

the declarant has withdrawn the said writ petition/appeal/reference and furnished proof of such withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the Finance (No. 2) Act, 2019;

 

Now, therefore, in exercise of the powers conferred by sub-section (8) of section 127 of the Finance (No. 2) Act, 2019, the designated committee hereby issues this Discharge Certificate to the said declarant:-

 

(a)   certifying the receipt of payment from the declarant towards full and final settlement of the tax dues determined in the Statement No…………dated.............in accordance with the

(b)   Declaration no………dated……..made by the aforesaid declarant; 

(c)   discharging the declarant from the payment of any further duty, interest or penalty with respect to the aforesaid matter; 

(d)   granting immunity, subject to the provisions contained in the Scheme, from instituting any proceeding for prosecution for any offence under the Central Excise Act 1944/ Chapter V of the 

(e)   Finance Act 1994/------------ Cess Act ----) or from the imposition of penalty under the said enactment, in respect of the aforesaid matter; and 

(f)    The provisions of sections 129 and 131 of the Finance (No.2) Act 2019 will be applicable with respect to this Discharge Certificate.

 

 

 

Members of the Designated Committee

 

3.  Name:

2. Name:

Designation:

Designation:

 

(This is a computer generated print. There is no need for a signature)

 

Place……………………….

Date……………………….. 

 

PREVIEW                                             SUBMIT 

 

To

  1. The Declarant
  2. Adjudicating Officer
  3. Commissioner of Central Excise, Service Tax and CGST (jurisdictional)
  4. Chief Commissioner of Central Excise, Service Tax and CGST / Pr. Director General, DGGI
  5. Concerned Appellate Forum

 

NB: Delete whatever is not applicable.

 

 

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CENTRAL EXCISE (N.T.) Notification No. 50 of 2019 dated 12th July, 2019 

 

Notification no 50/2019 CENTRAL EXCISE(Non Tariff) date on 12th July, 2019 

The extract of CENTRAL EXCISE (N.T.) Notification No. 50/2019- CENTRAL EXCISE is given below: 

 Notification No. 50/2019-CENTRAL EXCISE(Non Tariff Notification)

 

Rules under SVLDRS, 2019

 

.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, 

SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes and Customs 

Notification No. 05/2019 Central Excise-NT 

New Delhi, the 21st  August, 2019

 

GSR…….(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section 132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules, namely:-

 

1. Short title and commencement.- (1) These rules may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. 

(2)   They shall come into force on the 1st day of September, 2019. 

 

  1. 2.                Definitions.- In these rules, unless the context otherwise requires, - 

(a)              "Scheme" means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019); 

(b)              "section" means the section of the Finance (No. 2) Act, 2019; 

(c)               "Form" means the Form annexed to these rules; 

(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.

 

  1. 3.                Form of declaration under section 125 .- (1) The declaration under section

 

125   shall be made electronically at https://cbic-gst.gov.in  Form SVLDRS-1 by the declarant ,on or before the 31st December,2019.

 

(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.

 

  1. 4.                Auto acknowledgement.- On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system.

 

  1. 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 Service Tax, as the case may be, in a case where the tax dues are more than rupees fifty lakh:

 

Provided that there shall be only one such designated committee in a Commissionerate of Central Excise and Service Tax;

 

(b)              the Additional Commissioner or Joint Commissioner of Central Excise and Service Tax, as the case may be, and the Deputy Commissioner or Assistant 

Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are rupees fifty lakh or less: 

Provided that there will only be one such designated committee in a Commissionerate of Central Excise and Service Tax;

 

(c)               the Principal Additional Director General (Adjudication) or Additional Director General (Adjudication), Directorate General of Good and Services Tax Intelligence (DGGI), and Additional Director or Joint Director, Directorate General of Good and Services Tax Intelligence(DGGI), Delhi.

 

(2)              The members of the designated committee mentioned in clause (a) and (b) of sub-rule (1) shall be nominated by the Principal Chief Commissioner or Chief Commissioner of Central Excise and Service Tax, as the case may be.

 

(3)              The members of the designated committee mentioned in clause (c) of sub-rule

 

(1)  shall be nominated by Pr. Director General or Director General, Directorate General of Good and Services Tax Intelligence (DGGI), as the case may be.

 

  1. 6.                Verification by designated committee and issue of estimate, etc.- (1) 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.

 

(2)   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 sub-rule (1) of rule 3, in Form SVLDRS-3 setting forth therein the particulars of the amount payable:

 

Provided that no such statement shall be issued in a case where the amount payable, as determined by the designated committee is nil and there is no appeal pending in a High Court or the Supreme Court.

 

(3)   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 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 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.

 

  1. 7.                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.

 

  1. 8.                Proof of withdrawal of appeal from High Court or Supreme Court.- Proof of withdrawal of appeal or writ petition or reference before a High Court or the Supreme


Court, as the case may be, under sub-section (7) of section 127 shall be furnished electronically by the declarant.

 

  1. 9.                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 referred to in rule 8, if any, shall issue electronically in Form SVLDRS-4 a discharge certificate under sub-section (8) of section 127 within thirty days of the said payment and submission of the said proof, whichever is later:

 

Provided that in a case where Form SVLDRS-3 has not been issued by the designated committee by virtue of the proviso to sub-rule (2) of rule 6, the discharge certificate shall be issued within thirty days of the filing of declaration referred to in sub-rule (1) of rule 3.

 

F. No. 267/78/19 - CX8 (Pt III)

 

(Mazid Khan)

Deputy Commissioner CX-8

 

Form SVLDRS-1

 

[Declaration under section 125 of the Finance Act (No. 2), 2019 read with rule 3 of

the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

 

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,

2019

 

(Please read the Scheme carefully before filling the form)

 

Part-A

 

  1. Do you have a Central Excise or Service Tax Registration No.

 

Yes

No

 

 

 

  1. Name of the Declarant 
  1. Address of the declarant 
  1. Pin Code 
  1. Mobile Number 
  1. Email 
  1. PAN 
  1. Select a Commissionerate

 

 

 

Part-B

 

  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 
  1. Please answer Yes or No: 

1.

Have you been convicted for an offence for the matter for which this

Yes

 

No

 

 

 

declaration is being made?

 

 

 

 

 

 

[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

 

No

 

 

 

 

 

 

for which this declaration is being made?

 

 

 

 

 

 

[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

Yes

 

No

 

 

 

 

 

 

set  forth  in  the  Fourth  Schedule  to  the  Central  Excise  Act,  1944

 

 

 

 

 

 

(specified petroleum and tobacco products)?

 

 

 

 

 

 

[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

 

No

 

 

 

 

 

 

notice of refund/erroneous refund?

 

 

 

 

 

 

[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

Yes

 

No

 

 

 

 

 

 

has taken place on or before 30.06.2019 for the matter for which this

 

 

 

 

 

 

declaration is being made?

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the LITIGATION category.]

 

 

 

 

 

6.

Have you been subjected to any audit under the Central Excise Act,1944

Yes

 

No

 

 

 

 

 

 

or Chapter V of the Finance Act, 1994 in respect of the goods/services or

 

 

 

 

 

 

both for which this declaration is being made?

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the VOLUNTARY DISCLOSURE category.]

 

 

 

 

 

7.

Have you received any written communication from a Central Excise

Yes

 

No

 

 

 

 

 

 

Officer with regard to any audit to be conducted?

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the VOLUNTARY DISCLOSURE category.]

 

 

 

 

 

8.

Have  you  been  subjected  to  any  enquiry  or  investigation  under  the

Yes

 

No

 

 

 

 

 

 

Central  Excise  Act,1944  or  Chapter  V  of  the  Finance  Act,  1994  in

 

 

 

 

 

 

respect of the goods/services or both for which this declaration is being

 

 

 

 

 

 

made by way of any of the following:

 

 

 

 

 

 

(a)

search of premises

 

 

 

 

 

 

(b)

issuance of summons

 

 

 

 

 

 

(c)

requiring the production of accounts, documents or other evidence

 

 

 

 

 

 

(d)

recording of statements

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the VOLUNTARY DISCLOSURE category.]

 

 

 

 

 

 

 

 

 

 

 

 

9.

Have you filed any return for the period for which declaration is being

Yes

 

No

 

 

 

 

 

 

made showing the amount of duty to be payable but not having paid it?

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the VOLUNTARY DISCLOSURE category.]

 

 

 

 

 

 

 

 

 

 

 

 

10.

Have the tax dues with regard to the matter under enquiry, investigation

Yes

 

No

 

 

 

 

 

 

or audit NOT been quantified on or before 30.06.2019?

 

 

 

 

 

 

[Note: If you answer YES to this question, you are ineligible to proceed

 

 

 

 

 

 

further under the INVESTIGATION, ENQUIRY OR AUDIT category.]

 

 

 

 

 

 

  1. Category of application 

 

9.1

9.1.1 SCN

Whether the case is under adjudication by Pr. ADG/ADG (Adjudication), Delhi?

Yes

 

 

 

 

No

 

 

 

 

 

 

Litigation

involving duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

along with

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

interest/late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SCN No. &

Duty/Tax/Ces

Amount Of

Amount

Amount of Late

Amount of Deposit Made, If Any

 

Tax Dues Less Tax

 

 

 

 

 

fee/penalty (if

 

 

 

 

 

 

Date

 

 

s

Duty/Tax/Cess

of Penalty

Fee

 

 

 

 

 

 

Relief

 

 

 

 

 

any) pending

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

as on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30.06.2019 and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

 

 

 

F

 

 

G

 

 

 

 

 

final hearing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

not held before

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30.06.2019

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.1.2 SCN

SCN No. &

Amount of

Amount of

 

 

Tax Dues Less Tax Relief

 

 

 

 

 

 

 

 

 

involving

Date

 

 

Penalty

Late Fee

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

penalty or late

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

fee only

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

pending as on

 

A

B

C

 

 

 

 

D

 

 

 

 

 

 

 

 

 

30.06.2019 and

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

final hearing

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

not held before

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30.06.2019

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.1.3 Appeal

Appea

 

Foru

O-i-O No.

Duty/Tax/Cess

Amount of

Whether

 

 

Duty/

 

Total

Total

 

Tota

Amoun

Tax

 

pending as on

l No.

 

m

and date

Confirmed in

Duty/Tax/

Departmental

 

 

Tax/Cess

 

amount

amt. of

 

 

l

t of

Dues

 

30.06.2019,

and

 

 

 

the O-i-O

Cess

Appeal is

 

 

 

of duty

penalt

 

amt.

Pre-

minus

 

final hearing

Date

 

 

 

 

Pending in

 

And amount

 

under

y

 

of

deposit/

Tax

 

not held before

of

 

 

 

 

 

Relation to the

 

 

dispute

 

 

late

any

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

30.06.2019

Filing

 

 

 

 

 

O-i-O

 

 

Under

 

 

 

 

fee

other

relief

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

deposit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dispute

 

 

 

 

 

 

of duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

 

A1

B

C

D

E

 

 

 

F

 

G

H

 

I

J

K

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Declarant’s

 

Departmental Appeal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Appeal

 

(Optional Field)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duty/

Amt

 

Duty/

 

Amt

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax/

 

 

Tax/

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cess

 

 

Cess

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.2 ARREARS

9.2.1 Appeal

Order No. and

Forum

Duty/Tax/Cess

Amount

Amount of

Amount of Late Fee Imposed in the O-i-

Amount

Tax Dues

 

 

 

 

 

not filed or

date of receipt

 

Confirmed in

of

Penalty

O or O-i-A

 

 

 

 

of Pre-

less Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

appeal having

 

 

the O-i-O or

Duty/Tax/

Imposed in the

 

 

deposit

 

Relief

 

attained

 

 

O-i-A

Cess

O-i-O or O-i-

 

 

or Any

 

 

 

finality

 

 

 

 

A

 

 

Other

 

 

 

 

 

 

 

 

 

 

 

Deposit

 

 

 

 

 

 

 

 

 

 

 

of Duty

 

 

 

 

A

B

C

D

E

F

 

G

 

H

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.2.2 Tax Dues

Period for

Date on

Description of

Duty/Tax/

Amount

Tax Dues less Tax Relief

 

 

 

declared in

which return

which return

Goods/

Cess

declared as

 

 

 

 

 

 

return as

was filed

was filed

Services

declared

payable in the

 

 

 

 

 

 

payable but not

 

 

 

as

return but not

 

 

 

 

 

 

paid

 

 

 

payable in

paid

 

 

 

 

 

 

 

 

 

 

the return

 

 

 

 

 

 

 

 

 

 

 

but not

 

 

 

 

 

 

 

 

 

 

 

paid

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

 

F

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.3

9.3.1

Duty/Tax/Cess

Total

Reference No.

Descripti

Issue Involved

Amount Deposited

 

Tax Dues less Tax

INVESTIGATION

Investigation

 

Amount

and Date of

on of

 

 

 

 

Relief

, ENQUIRY OR

by DGGI

 

Quantified

communicatio

Goods/Se

 

 

 

 

 

 

AUDIT

 

 

 

n of Quantified

rvices

 

 

 

 

 

 

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

F

 

 

 

G

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.3.2

Duty/Tax/Cess

Total

Reference No.

Descripti

Issue Involved

Amount Deposited

 

Tax Dues less Tax

 

Investigation by

 

Amount

and Date of

on of

 

 

 

 

Relief

 

Commissionerat

 

Quantified

communicatio

Goods/Se

 

 

 

 

 

 

 

e

 

 

n of Quantified

rvices

 

 

 

 

 

 

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

F

 

 

 

G

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.3.3 Audit

Duty/Tax/Cess

Total

Reference No.

Descripti

Issue Involved

Amount Deposited

 

Tax Dues less Tax

 

 

 

 

 

 

 

 

 

 

 

 

 
 

 

 

 

 

Amount

and Date of

on of

 

 

 

Relief

 

 

 

 

Quantified

communicatio

Goods/Se

 

 

 

 

 

 

 

 

 

n of Quantified

rvices

 

 

 

 

 

 

 

 

 

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

F

 

G

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.4 VOLUNTARY DISCLOSURE

Duty/Tax/Cess

Total

Period

Descripti

Issue involved

Tax Dues less Tax Relief

 

 

 

 

 

Amount

involved

on of

 

 

 

 

 

 

 

 

 

 

Goods/Se

 

 

 

 

 

 

 

 

 

 

rvices

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A

B

C

D

E

F

 

 

 

 

 

 

 

 

 

 

 

10. Do you agree with the Tax Dues less Tax Relief calculated by the System?

Yes/No

 

 

 

 

 

 

          If you do not agree, state the reasons for disagreement: 

  1. Amount of Tax Dues less Tax Relief as per your calculation 

 

VERIFICATION

 

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


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.……………. 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-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

of Goods/

Services

 

Matter

involved

 

Time

period

Tax dues

Tax

relief

 

Pre-deposit

or any other

deposit of

duty

Estimated

Amount

Payable

A

B

C

D

E

F

G

H

 

 

 

 

Name

E1

Amount

E2

 

 

Name

H1

Amt

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 other date and time of personal hearing is desired. 

 

Members of the Designated Committee


1.  Name:

 

2. Name:

Designation:

 

Designation:

 

 

(This is a computer generated print. There is no need for a signature)

Place……………………….

 

 

 

Date………………………..

 

 

 

 

 

 

 

 

 

PREVIEW

 

SUBMIT

 

 

 

 

 

 

Form SVLDRS-2A

 

[ Written submissions, waiver of personal hearing and adjournment under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]

 

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019

 

1.

Do you agree with the Estimate in SVLDRS-2 Number……….. Yes

No

2.

Do you want make written submissions:

Yes

No

3.

Written submission containing reasons for disagreement:

 

 

 

 

 

 

 

 

 

 

 

4.  Do you want to upload documents in support of your submissions? Yes

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

If Yes, Upload Documents

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.  Do you want to waive personal hearing?

Yes

 

 

 

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.  Do you want to seek an adjournment of personal hearing offered to you?

Yes

 

 

No

 

 

 

 

 

 

 

7.  Indicate a preferred date for hearing:

dd/mm/2019

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8. Name of declarant/ authorized representative:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Date:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

dd/mm/2019

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUBMIT

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PREVIEW

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Form SVLDRS-2B

 

[Intimation of personal hearing after adjournment under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka 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)

 

Scheme, 2019 has been fixed at …………….(AM/PM) on………………….(date) in the office of 

………………………………………..(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.

 

 

 

Members of the Designated Committee

1.  Name:

 

2. Name:

Designation:

 

Designation:

 

(This is a computer generated print. There is no need for a signature)

 

Place……………………….

Date……………………….. 

 

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) SCHEME, 2019

 

 

Declaration No………………………….

SVLDRS-3 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.…………….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

duty

Estimated

Amount

Payable

A

B

C

D

E

F

G

H

 

 

 

 

Name

E1

Amount

E2

 

 

Name

H1

Amt

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 before .......................(mention the name of the High Court) High Court or the Supreme Court against any order in respect of the tax dues and furnish the proof of such withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the Finance (No. 2) Act, 2019;

 

 

Members of the Designated Committee

 

2.  Name:

2. Name:

Designation:

 

Designation:

 

(This is a computer generated print. There is no need for a signature) 

Place……………………….

Date………………………..

 

PREVIEW 

SUBMIT


FORM SVLDRS-4

 

[Discharge Certificate for Full and Final Settlement of Tax Dues under section 127 of the Finance (No. 2) Act, 2019 read with rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019]

 

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME RULES, 2019 

 

Declaration No………………………….

SVLDRS-4 No………………………………….

 

Commissionerate/DGGI, Delhi………………………

Zone/DGGI, Delhi………………………………………

 

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Whereas............................................................................

 

 

 

(Name and address of the declarant) having registration number……………… had made a declaration under Section 125 of the Finance (No. 2)

 

Act, 2019;

 

 

 

 

 

 

 

 

 

 

 

 

And whereas the designated committee by issue of a statement dated ....................

 

under Section 127 of the Finance (No. 2) Act, 2019 determined the amount of Rs. ...............................

(Rupees

 

……………….) 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:

 

 

Category

Description

of Goods/

Services

 

Matter

involved

 

Time

period

Tax dues

Tax

relief

 

Pre-deposit

or any other

deposit of

duty

Estimated

Amount

Payable

A

B

C

D

E

F

G

H

 

 

 

 

Name

E1

Amount

E2

 

 

Name

H1

Amt

H2