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How to apply and steps to process application Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019


How to apply and steps to process application Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019

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How to apply and steps to process application Sabka Vishwas (Legacy Dispute Resolution) Scheme,2019

Cases covered under the Scheme…

  • A show cause notice or appeals arising out of a show cause notice pending as on the 30th day of June, 2019
  • An amount in arrears
  • An enquiry, investigation or audit where the amount is quantified on or before the 30th day of June, 2019
  • A voluntary disclosure

Exclusions from the Scheme…

  • Cases in respect of excisable goods set forth in the Fourth Schedule to the Central Excise Act, 1944 (this includes tobacco and specified petroleum products)
  • Cases for which the taxpayer has been convicted under the Central Excise Act, 1944 or the Finance Act, 1944
  • Cases involving erroneous refunds
  • Cases pending before the Settlement Commission

Benefits under the Scheme…

  • Total waiver of interest and penalty
  • Immunity from prosecution
  • Cases pending in adjudication or appeal, a relief of 70% from the duty demands if it is Rs. fifty lakh or less and 50% if it is more than Rs. fifty lakhs.
  • The same relief for cases under investigation and audit where the duty involved is quantified on or before 30th June, 2019.
  • In case of an amount in arrears, the relief offered is 60% of the confirmed duty amount if the same is Rs. fifty lakhs or less and it is 40% in other cases.
  • In cases of voluntary disclosure, the declarant will have to pay full amount of disclosed duty.

Other features of the Scheme…

  • Facility for adjustment of any deposits of duty already made
  • Settlement dues to be paid in cash electronically only and cannot be availed as input tax credit later
  • A full and final closure of the proceedings in question. The only exception is that in case of voluntary disclosure of liability, there is provision to reopen a false declaration within a period of one year.
  • Proceedings under the Scheme shall not treated as a precedent for past and future liabilities
  • Final decision to be communicated within 60 days of application
  • No final decision without an opportunity for personal hearing in case of any disagreement
  • Proceedings under the Scheme will be fully automated

How to Apply for SVLDRS, 2019…

  • The taxpayer can apply for this scheme from https://cbic-gst.gov.in
  • The taxpayer already registered under CE / ST can login and fill Part-B of SVLDRS Form-1.
  • The unregistered taxpayer can register himself by filling Part-A of SVLDRS Form -1.

1.If the taxpayer selects the jurisdiction from know your jurisdiction then value of the fields
 i.e. State/ Zone/ Commissionerate/Division/ Range will auto populated.

 2.Dashboard of the registered taxpayer

 

  3.Taxpayer select the scheme

 

4.The answer to first four question should be “No” in order to apply for this scheme.

 

5.Different categories available under this scheme.

The taxpayer will select category , subcategory and duty type.

6.For e.g. Litigation category has 3 suThere are sub-categories based on the category selected and the taxpayer has to select Duty type also i.e. CE/ST.

b-categories.

 

7.For Arrears category, 2 sub-categories are there.

8.For Investigation category , 3 sub-categories i.e. Investigation by DGGI/ Commissionerate /Audit are there.

9.By using “+” button of the Action column , the taxpayer can add row for entering the details of other duty details which were not covered in upper rows.

10.According to selection table for entering data will appear

11.Click to add notes

12.If the taxpayer doesn’t agree with the computer generated amount then the taxpayer can enter amount as per his calculation.

13.Click to add notes.

14.Click to add notes.

15.Click to add notes.

16.Click to add notes.

16.The tax officer will be shown options to issue SVLDRS 2 and SVLDRS 3.

SVLDRS-2 in case the taxofficer doesn’t agree with the amount estimated by taxpayer/system generated.

SVLDRS-3 in case the taxofficer agree with the amount estimated by taxpayer/system generated

 

17.In SVLDRS-2 , a PH date is also issued to the taxpayer along with the amount of estimated amount of tax dues 

18.Form SVLDRS-2A--If the taxpayer doesn’t agree with SVLDRS-2 form and in case want adjournment of PH.

19.Form SVLDRS-2B ---Adjournment of PH by the taxofficer.

20.SVLDRS-3 form is issued for final amount of tax dues to be paid by the taxpayer.

21.Form SVLDRS-3 issued to the taxpayer for final amount  of “Tax dues less tax relief “ .

22.Challan generation and gateway to make payment window.

23.SVLDRS-4 form is the discharge certificate to be issued by the officer after payment of Duty/Tax/Cess and submission of proof of withdrawal of appeal.

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