Haryana Launches One-Time Settlement Scheme 2026 for Pre-GST Tax Dues; 100% Waiver on Outstanding Dues Up to Rs 1 Lakh :

The Government of Haryana has launched a One-Time Settlement Scheme (OTS) 2026, effective from June 1, 2026, valid for up to 120 days. This scheme aims to settle all pending tax dues of the pre-GST regime. Those who want to claim tax exemptions can visit haryanatax.gov.in.

According to the government, the scheme applies to seven tax acts, including the HVAT Act, 2003; the CST Act, 1956; the LADT Act, 2000; the Entry Tax Act, 2008; the Entertainment Duty Act, 1956; the Haryana General Sales Tax Act, 1973; and the Tax on Luxuries Act, 2007.

The taxpayers are not required to apply for any tax exemption in case their aggregate tax liability (outstanding tax, interest, and penalty dues) is up to Rs 1 lakh. Taxpayers with outstanding tax dues of up to Rs 1 lakh can receive a 100% waiver of tax, interest, and penalty without filing an application. The scheme also allows taxpayers to reduce outstanding demands by submitting documents such as Forms C, F, H, E-1, E-2, Tax Invoice/VAT C4, VAT D1, and D2. The dues will be reduced after verification of the documents.

Taxpayers can also claim the settlement benefits by withdrawing ongoing litigation before courts.

Under the Haryana General Sales Tax Act, 1973, a taxpayer can avail a 100% tax waiver in case his/her income is up to Rs 1 lakh and a 70% waiver if income exceeds Rs 1 lakh.

Under the HVAT Act, 2003; CST Act, 1956; LADT Act, 2000; Entry Tax Act, 2008; Entertainment Duty Act, 1956, and Tax on Luxuries Act, 2007, it taxpayer's income is upto 1 lakh, then he/she can avail 100% tax waiver, and those with income is between Rs 1 lakh and Rs 10 lakh, 60% tax waiver can be claimed. No waiver (0%) will be granted in case the taxpayer's income exceeds Rs 60 crore.