SABKA VISHWAS (LEGACY

DISPUTE RESOLUTION)
SCHEME, 2019
THE FINANCE (No.2) ACT, 2019
&
NOTIFICATION No. 05/2019 CE - NT

GST & Central Excise, Chennai

Outer
 OBJECTIVES OF THE SCHEME

The Scheme is a one time

measure for liquidation of past
1 disputes of Central Excise,
Service Tax and 26 other indirect
The Scheme provides that eligible
tax enactments.
persons shall declare the unpaid tax
2 dues and pay the same in
accordance with the provisions of
the Scheme.
The Scheme provides for certain

3 immunities including penalty, interest or

any other proceedings including
prosecution to those persons who pay
the declared tax dues.

GST & Central Excise, Chennai Outer

 INTRODUCTION

• This Scheme shall be called the Sabka Vishwas (Legacy

Dispute Resolution) Scheme, 2019.
 
• It shall come into force on 1st day of September, 2019.

• Declaration shall be made electronically at

https://cbic-gst.gov.in by the declarant, on or before 31st
December, 2019.

• Declaration related to excisable goods set forth in the Fourth

Schedule (Chapter 24 and 27) to the Central Excise Act,
1944 are not included under the Scheme.

• The Scheme is GST & Central Excise, Chennai Outer

applicable to the Central Excise Act, 1944 or
 TYPES OF DISPUTES COVERED BY SCHEME

• “Amount in arrears” means the amount of duty which is recoverable as

arrears of duty.
Any type of
dispute in
No appeal
any
filed before Admitted
appellate
expiry of liability in
forum
the time a return
which is
period
attaining
finality

• “Appellate forum” does not include JS(RA) and Settlement

Commission.

GST & Central Excise, Chennai Outer

 TAX DUES
“Audit” means any scrutiny,
“Quantified” means a
verification and checks and
written communication
will commence when a
of the amount of duty An
An written intimation from the
payable under the amount
amount
SCN in Central Excise officer
indirect tax enactment. SCN in
issued Arrears
Arrears
regarding conducting of audit
Enquiry
Enquiry or
or issued
Investigatio
Investigatio (as
(as on
on 30
th
30th is received.
n
n or
or Audit
Audit June
June 2019)
2019)
(quantified
(quantified as
as
on
on 30
30th June
th

2019)
June Voluntary
Voluntary
2019)
Disclosur
Disclosur
e ‘‘Enquiry or investigation’’,
e
Arrears
Arrears under any of the indirect tax
arising
arising out
out of
of enactment, shall include the
Single Appeal
Single Appeal
(Dept.
(Dept. or
or
Arrears
Arrears following actions, namely:—
arising
arising out
out of
of
Party appeal)
Party appeal) more than
more than
(i) search of premises;
one
one appeal
appeal (ii) issuance of summons;
(Dept.
(Dept. and
and
Party appeal)
Party appeal)
(iii) Letters asking for
production
of accounts, documents
or
other evidence;
(iv) recording of
GST & Central Excise, Chennai Outer statements.
 EXAMPLES FOR TAX DUES
SCN FOR DUTY `1000 AND
SCN FOR DUTY
SCN FOR DUTY `1000 SCN FOR DUTY `1000 PENALTY `100 `1000 AND PENALTY
ORDER IS FOR `900 AND
AND PENALTY `100 AND PENALTY `100 PENALTY IS `90
`100 & CONFIRMED.
ASSESSEE FILES APPEAL
FIRST APPEAL
ORDER IS FOR `1000 ORDER IS FOR `900 AGAINST ORDER AND REDUCES DUTY TO
AND PENALTY IS `100 AND PENALTY IS `90 DEPT FILES APPEAL FOR `900. FILES SECOND
`100 PLUS PENALTY `10
APPEAL

TAX DUES
TAX DUES TAX DUES ARE `1000 TAX DUES
ARE `1000 ARE `900 (900 ARE `900
+ 100)

“Amount payable” means the final amount payable by the declarant as determined by the designated committee and as
indicated in the statement issued by it and shall be calculated as the amount of tax dues less the tax relief.

GST & Central Excise, Chennai Outer

 RELIEF AVAILABLE UNDER SCHEME
SCN or Enquiry or An Amount SCN for late Voluntary
one or investigati amount payable as fee or Disclosure
more on or in per return penalty only
appeals audit arrears and duty is
paid / nil
As on 30th June
2019
Quantified as on
30th June 2019

Relief only
`50 Entire fee or for interest
LAKHS OR 70 % 70 % 60 % 60 %
penalty & penalty.
LESSER No tax
relief.

MORE Relief only

THAN `50 Entire fee or for interest
LAKHS 50 % 50 % 40 % 40 % penalty & penalty.
No tax
relief.
GST & Central Excise, Chennai Outer
 Voluntary disclosure under this scheme

Not eligible for any No verification by Within one year, if

tax relief, but relief designated found to be false,
available for interest committee appropriate
and penalty proceedings shall be
initiated

Cannot make a voluntary disclosure after an enquiry or investigation or audit or for an amount
declared as payable in a return filed consequent to such proceedings.

GST & Central Excise, Chennai Outer

 PRECONDITIONS: RESTRICTIONS OF THE
SCHEME :

• The relief calculated shall be subject to (a) Shall not be paid through the input
the condition that any amount paid tax
as pre-deposit shall be deducted
credit
(b) Shall account.
not be taken as input tax
when issuing the statement indicating
credit;
the amount payable by the declarant.
or entitle any person to take input tax
• Provided that if the amount of pre-
credit, as a recipient, of the excisable
deposit or deposit already paid >
the amount payable the declarant goods
shall not be entitled to any refund. or taxable services.
(c) Shall not be refundable under any
circumstances.

GST & Central Excise, Chennai Outer

 CONSTITUTION OF DESIGNATED COMMITTEE

Principal Commissioner / Addl / Joint Commissioner

Commissioner and Addl. / and Deputy / Asst.
Joint Commissioner of Central Commissioner of Central
Excise & Service Tax Excise & Service tax
WHERE TAX DUES ARE WHERE TAX DUES ARE
MORE THAN RUPEES FIFTY RUPEES FIFTY LAKHS OR
LAKHS LESSER

Principal ADG (Adjudication)

or ADG (Adjudication) of DGGI
and
ADG / Joint Director of DGGI,
Delhi

GST & Central Excise, Chennai Outer

 VERIFICATION OF DECLARATION
A Declaration in When amount declared =
A Declaration in
Electronic form The designated WhenEstimated
amount declared
Electronic form The designated Amount,=
(SVLDRS-1) shall be committee shall verify Estimated Amount,
(SVLDRS-1) shall be committee shall verify SVLDRS-3 shall be
filed correctness SVLDRS-3
issued within 60be
shall days
filed correctness issued within 60 days

After hearing the On receipt of Declarant should

When Estimated Amount
NO TAX DUES

After hearing the On receiptfor

of an Declarant should
indicate agreement /
declarant, SVLDRS- request
indicate agreement / When Estimated
> Amount Amount
declared by
declarant, SVLDRS- request for an
adjournment, disagreement / to
3 indicating amount disagreement
make written/ to > declarant,
Amount declared by
SVLDRS-2
3 indicating adjournment,
committee can
payable amount
shall be committee can in make written
submission / seek an declarant, SVLDRS-2
shall be issued within 30
payable shall be60 grant the same
issued within grantSVLDRS-2B
the same in submission
adjournment an
/ seek in shall be issued within 30
days
issued within
days 60 SVLDRS-2B adjournment
SVLDRS-2A in days
days SVLDRS-2A

On payment and Within 30 days of

On payment
production ofand
proof of issuance30
Within ofdays of
SVLDRS-3,
withdrawal of appealofOR if
production of proof issuance of SVLDRS-3,
withdrawal of appeal OR if The declarant shall pay the committee can
no tax dues, the Theonline
declarant shall pay the committee
no tax dues,
committee the
shall issue a within 30 days modify its ordercan
only to
committee shall issue a online within 30 days modify its order only
correct an arithmetical to
discharge certificate correct
discharge certificate
SVLDRS-4 within 30 days erroranor arithmetical
clerical error
SVLDRS-4 within 30 days error or clerical error

GST & Central Excise, Chennai Outer

 Not eligible to make a declaration under the scheme

h Excisable goods from Fourth Appeal before appellate forum and

heard finally on or before 30th June
a
Schedule to the Central a 2019

g Excise
Application in the
Settlement Commission
Act, 1944
h b Convicted for any offence for the matter
b
for which he intends to file a declaration
Voluntary Disclosure
after being subjected to
f any enquiry
investigation or audit &
or g c
Issued a SCN and final hearing has
c
filed a return, indicating
duty as payable, but has
not paid it to enquiry f d taken place on or before 30th June 2019
Subjected
or investigation or audit e
Issued a SCN for erroneous
d
e
refund or refund
and duty involved has
not been quantified on
or before 30th June
2019

GST & Central Excise, Chennai Outer

GST & Central Excise, Chennai Outer
PROTECTION

TO

OFFICERS

GST & Central Excise, Chennai Outer

THANK YOU

GST & Central Excise, Chennai Outer