CBIC issues Manual Processing of Declarations filed by Co-Noticees under SVLDR Scheme

The Central Board of Indirect Taxes & Customs(CBIC) vide Instruction No. F.No.267 /55/2020-CX.8/Pt-l dated 30th May 2022 issues Manual Processing of Declarations filed by Co-Noticees under SVLDR Scheme.

The Instructions is Given Below:

Kind attention is invited to Member (CX & ST)’s D.O. letter dated 09.06.2020 (copy enclosed) wherein it was, inter alia, conveyed that in cases where co-noticees’ applications are pending at Form SVLDRS-2 stage and the main noticees have paid tax dues under the scheme, DG (Systems) shall provide functionality for issuance of Form SVLDRS-4 directly from Form SVLDRS-2 stage. In all such cases, there was no requirement of issuance of Form SVLDRS-3 as per proviso to rule 6(2) of SVLDRS, Rules 2019 which provides that no statement in Form SVLDRS-3 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. It is noted that in the absence of such functionality in the SVLDRS Module, the concerned designated committees are unable to issue Form SVLDRS-4 in otherwise eligible cases.

2. The matter has been examined by the Board in consultation with DG (Systems) who have informed that creation of such functionality at this stage will incur additional cost, efforts and time which would be disproportionately high. Further, the Board has noted that such cases are still being reflected as pending at Form SVLDRS 2 stage and the declarants have not been issued discharge certificate in Form SVLDRS-4.

3. In view of the above, for proper and efficient administration and implementation of the scheme and in the interest of the declarants for disposal of cases pending at Form SVLDRS 2 stage, the Board directs that all such eligible cases for issuance of Form SVLDRS-4 (Discharge Certificate) for the ARNs of co-noticees pending at Form SVLDRS-2 stage, may be disposed of in manual mode. Needless to mention that Designated Committees may ensure that the cases fulfil all other eligibility conditions as per law like payment of dues by and issuance of Form SVLDRS-4 to the main noticee etc. A report on such cases processed manually should be sent to O/o Pr. DG Systems for reference and record.

4. Difficulties, if any, experienced in the implementation of these instructions may be brought to the notice of the Board.

For Official Instructions Download PDF Given Below: