Para 3 - Form of declaration under section 125 - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

3. Form of declaration under section 125 .- (1) The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant ,on or before the 15th January, 2020 . (2) A separate declaration shall be filed for each case. Explanation .- For the purpose of this rule, a case means (a) a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or (b) an amount in arrears; or (c) an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or (d) a voluntary disclosure.