A Note on Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

CBIC has notified the effective date of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 from 1 September 2019 vide notification no. 04/2019 Central Excise-NT dated 21.08.2019.

The CBIC has also notified the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 vide notification no. 05/2019 Central Excise-NT dated 21.08.2019 covering the following procedural aspects:

i) Electronic filing of declaration at https://cbic-gst.gov.in in Form SVLDRS-1 on or before 31 December 2019

ii) Separate declaration for each case (case is defined to mean:

a. an SCN, or one or more appeal arising out of such SCN which is pending on 30.06.2019; or

b. amount in arrears; or

c. enquiry or investigation or audit where the amount is quantified on or before 30.06.2019; or

d. a voluntary disclosure.

iii) Constitution of designation committee

a. Where tax dues are more than 50 lakhs - Principal Commissioner or Commissioner of Central Excise and Service Tax and Additional Commissioner or Joint Commissioner of Central Excise and Service Tax

b. Where tax dues are 50 lakhs or less - Additional Commissioner or Joint Commissioner of Central Excise and Service Tax and the Deputy Commissioner or Assistant Commissioner 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.

iv) Different forms to be used electronically under the scheme are prescribed as under:

Form	To be used by	Purpose
SVLDRS-1	Declarant	Filing of declaration
SVLDRS-2	Designated committee	Where amount estimated to payable by declarant exceeds the amount declared, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing
SVLDRS-3	Designated committee	A statement in electronic form indicating the amount payable by the declarant
SVLDRS-2A	Declarant	Response by the declarant: indicating agreement or disagreement with the estimate determined by the committee; or for making written submission; or for waiving personal hearing or for seeking adjournment
SVLDRS-2B	Designated committee	For grant of request for adjournment
SVLDRS-4	Designated committee	Discharge certificate

All forms are electronic forms and to be filed electronically

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