Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Central Excise - Trade Notice NO. 02/2019

Office of the Principal Commissioner, Central Goods and Service Tax, Ahmedabad South, Central Goods and Service Tax Building, Revenue Road, Ambawadi, Ahmedabad -380015 F.NO. IV/16-07/TRADE Notice/2019-20 Date: 30.08.2019 Trade Notice NO. 02/2019 Sub: Procedure for get Declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. - regarding Kind attention of trade is invited to the Notification No. 05/2019-CentraI Excise (NT) dated 21.089019 issued vide F. No. 267/78/19-CX8 (Pt III) by CBIC, New Delhi wherein the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rule, 2019 has been notified by the Board. (copy enclosed) Kind attention of trade is invited to the Notification No. 04/2019-Central Excise (NT) dated 21.089019 issued vide F. No. 267/78/ 19-CX8 (Pt 111) by CBIC, Delhi wherein the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 shall come into force w.e.f. 01.09.2019. This scheme is operationalized from 01.09.2019 to 31.12.2019. (Copy enclosed) The following detailed procedure is prescribed for availing the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 1. Procedure for submitting Declaration: (i) 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 31st December,2019. (ii) 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. 2. Acknowledgement of Declaration: Auto acknowledgemen t: On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system. 3. Action to be taken by the Designated Committee; On online receipt of the declaration under Section 125, the Designated Committee shall verify the declaration and issue an estimate based on the particular furnished by the declarant as well as the records available with the Department as per the procedure prescribed under Notification No. 05/2019- Central Excise (NT) dated 21.08.2019 issued vide F. No. 267/78/ 19-CX8 (Pt III) . 4. Form and manner of making the payment. Every declarant shall pay electronically the amount, as indicated in Form SVLDRS-3 issued by the designated committee, within a period of thirty days from the date of its issue. 5. Proof of withdrawal of appeal from High Court or Supreme Court. Proof of withdrawal of appeal or writ petition or reference before a High Court or the Supreme Court, as the case may be, under sub-section (7) of section 127 shall be furnished electronically by the declarant. 6. Issue of discharge certificate. The designated committee on being satisfied that the declarant has paid in full the amount as determined by it and indicated in Form SVLDRS-3, and on submission of proof of withdrawal of appeal or writ petition or reference referred to in rule 8, if any, shall issue electronically in Form SVLDRS-4 a discharge certificate under sub-section (8) of section 127 within thirty days of the said payment and submission of the said proof, whichever is later: Provided that in a case where Form SVLDRS-3 has not been issued by the designated committee by virtue of the proviso to sub-rule (2) of rule 6, the discharge certificate shall be issued within thirty days of the filing of declaration referred to in sub-rule (1) of rule 3. (Sunil Kumar Singh) Principal Commissioner Central GST Ahmedabad South.