Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

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..... th October, 2022 INSTRUCTION To, 1. The Principal Chief Commissioner/ Chief Commissioner of CGST CE (All), 2. The Principal Commissioner/ Commissioner of CGST CE (All), 3. [email protected] for uploading the Instructions on CBIC s website Subject: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 Madam/ Sir, Kind attention is invited to Sabka Vish .....

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..... the Circular 1073/06/2019-CX dated 29.10.2019 , wherein it has already been clarified that in cases where the assessee has filed ST-3 return on or before 30.6.2019 and has paid the tax dues in full before filing the application, the declarant is eligible to avail the benefit of the scheme for waiver of interest. This shall also include the cases where the interest has been demanded by an SCN/O-i .....

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