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FAQs on SABKA VISHWAS (Legacy Dispute Resolution) SCHEME, 2019 - GST Station

FAQs on SABKA VISHWAS (Legacy Dispute Resolution) SCHEME, 2019

FAQs on SABKA VISHWAS (Legacy Dispute Resolution) SCHEME, 2019

    Q 1. Who is eligible to file declaration under the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019?

    Ans. Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration :

    (a) Who has a show cause notice for duty or one or more appeals arising out of such notice pending and where the final hearing has not taken place as on 30.06.2019.

    (b) Who has been issued show cause notice for penalty and late fee only and where the final hearing has not taken place as on 30.06.2019.

    (c) Who has recoverable arrears pending.

    (d) Who has cases under investigation and audit where the duty involved has been quantified and communicated to party or admitted by him in a statement on or before 30th June, 2019.

    (e) Who want to make a voluntary disclosure.

    Q 2. What are the acts covered under the Scheme?

    Ans. This Scheme is applicable to the following enactments, namely:-

    (a) The Central Excise Act, 1944 or the Central Excise Tariff Act, 1985 or Chapter V of the Finance Act, 1994 and the rules made thereunder;

    (b) The following Acts, namely :-

    (i) The Agricultural Produce Cess Act,1940;
    (ii) The Coffee Act, 1942;
    (iii) The Mica Mines Labour Welfare Fund Act, 1946;
    (iv) The Rubber Act, 1947;
    (v) The Salt Cess Act, 1953;
    (vi) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955;
    (vii) The Additional Duties of Excise (Goods of Special Importance) Act, 1957;
    (viii) The Mineral Products (Additional Duties of Excise and Customs) Act, 1958;
    (ix) The Sugar (Special Excise Duty) Act, 1959;
    (x) The Textiles Committee Act, 1963;
    (xi) The Produce Cess Act, 1966;
    (xii) The Limestone and Dolomite Mines Labour Welfare Fund Act, 1972;
    (xiii) The Coal Mines (Conservation and Development) Act, 1974;
    (xiv) The Oil Industry (Development) Act, 1974;
    (xv) The Tobacco Cess Act, 1975;
    (xvi) The Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976;
    (xvii) The Bidi Workers Welfare Cess Act, 1976;
    (xviii) The Additional Duties of Excise (Textiles and Textile Articles) Act, 1978;
    (xix) The Sugar Cess Act, 1982;
    (xx) The Jute Manufacturers Cess Act, 1983;
    (xxi) The Agricultural and Processed Food Products Export Cess Act, 1985;
    (xxii) The Spices Cess Act, 1986;
    (xxiii) The Finance Act, 2004;
    (xxiv) The Finance Act, 2007;
    (xxv) The Finance Act, 2015;
    (xxvi) The Finance Act, 2016;

    (c) Any other Act, as the Central Government may, by notification in the Official Gazette, specify.

    Q 3. If an enquiry or investigation or audit has started but the tax dues have not been quantified whether the person is eligible to opt
    for the scheme?

    Ans. No. If an audit, enquiry or investigation has started, and the amount of duty payable has not been quantified on or before 30th June, 2019, the person shall not be eligible to opt for the scheme.

    Q 4. If a SCN covers multiple issues, whether the person can file an application under the scheme for only few issues covered in the SCN?

    Ans. No. A person has to file declaration for entire amount of tax dues as per the SCN.

    Q 5. What is the scope of tax relief covered under section 124(1) (b) with respect to SCN for late fee and penalty only where the amount of duty in the said notice has been paid or is nil?

    Ans. The tax relief shall be the entire amount of late fee or penalty.

    Q 6. I have filed an appeal before the appellate forum (Commissioner (Appeals) /CESTAT) and such appeal has been heard finally on or before the 30th day of June, 2019. Am I eligible for the scheme?

    Ans. No, you are not eligible in view of section 125(1) (a) of the said Scheme.

    Q 7. What is the scope under the scheme when adjudication order determining the duty/tax liability is passed and received prior to 30.06.2019, but the appeal is filed on or after 01.07.2019?

    Ans. No, such a person shall not be eligible to file a declaration under the Scheme.

    Q 8. I have been convicted for an offence punishable under a provision of the indirect tax enactment. Am I eligible for the Scheme?

    Ans. A person who has been convicted for any offence punishable under any provision of the indirect tax enactment for the matter for which he intends to file a Declaration shall not be eligible to avail the benefits under the Scheme.

    Q 9. I have been issued a SCN, under indirect tax enactment and the final hearing has taken place on or before the 30th day of June, 2019. Am I eligible for the Scheme?

    Ans. No, you are not eligible as per section 125(1) (c) of the Scheme.

    Q 10. I have been issued a SCN under indirect tax enactment for an erroneous refund or refund. Am I eligible for the scheme?

    Ans. No, you are not eligible as per section 125(1)(d) of the Scheme.

    Q 11. I have been subjected to an enquiry or investigation or audit under indirect tax enactment and the amount of duty involved in the said enquiry or investigation or audit has not been quantified on or before the 30th day of June, 2019. Am I eligible for the Scheme?

    Ans. No, you are not eligible as per section 125(1) (e) of the Scheme.

    Q 12. I have been subjected to an enquiry or investigation or audit under indirect tax enactment and I want to make a voluntary disclosure regarding the same. Am I eligible for the Scheme?

    Ans. No, you are not eligible as per section 125(1) (f) (i) of the Scheme.

    Q 13. I want to make a voluntary disclosure after having filed a return under the indirect tax enactment, wherein I have indicated an amount of duty as payable but the same has not been paid. Am I eligible for the Scheme?

    Ans. You cannot make a voluntary disclosure in such a case. However, you can still file a Declaration under Section 125(1) (f)(ii).

    Q 14. I have filed an application in the Settlement Commission for settlement of the case. Am I eligible for the Scheme?

    Ans. No, you are not eligible to file a Declaration for a case for which you have filed an application in the Settlement Commission.

    Q 15. I deal with the goods which are presently under Central Excise and is mentioned in the Fourth Schedule to the Central Excise Act, 1944. I want to make declarations with respect to those excisable goods. Am I eligible for the scheme?

    Ans. No, you are not eligible to avail the benefits under the Scheme.

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