Haryana Rolls Out One-Time Settlement Scheme for Pending Pre-GST Tax Cases:

The Haryana Government’s Excise and Taxation Department has announced the Haryana One-Time Settlement (OTS) Scheme, 2026 for the benefit of the taxpayers to clear pending tax dues for the pre-GST regime. The scheme will be effective from June 1, 2026 and will be open for 120 days.

The scheme covers the outstanding cases under seven pre-GST tax laws including Haryana VAT Act, CST Act, Entry Tax Act, Entertainment Duty Act, Haryana General Sales Tax Act, Luxury Tax Act and the Local Area Development Tax (LADT) Act. It is designed to cut down old tax disputes and encourage voluntary settlement of pending liabilities.

Under the scheme, taxpayers with pending tax dues of up to Rs 1 lakh need not have to file a separate application for waiver of pending tax, interest and penalty, subject to fulfilling the scheme's conditions.

The taxpayers seeking relief under the Document Linked Tax Waiver category can submit the prescribed documents including Forms C, F, H, E-1, E-2, Tax Invoice/VAT C4 and VAT D1 & D2. Verification of these documents may lead to reduction in eligible tax demands.

The government has also facilitated the settlement of long pending disputes by allowing the taxpayers to avail of the scheme by withdrawing the pending court cases or tax litigations ongoing.

The Haryana Government says the initiative is aimed at simplifying tax compliance, reducing litigation, and providing relief to businesses while improving the settlement of old tax cases.

The waivers available under the relevant Tax Acts

1. Waivrs under the Haryana General Sales Tax Act, 1973

2. Waiver under other six relevant Tax Acts

The Haryana government has clarified that applicants opting for the scheme will receive the benefit of waiver available under each previous tax slab up to the applicable tax slab of their outstanding dues. Eligible taxpayers can submit their applications through the official website, www.haryanatax.gov.in.