TMI BlogSabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... bka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019. (2) They shall come into force on the 1st day of September, 2019. 2. Definitions .- In these rules, unless the context otherwise requires, - (a) Scheme means the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, specified under Chapter V of the Finance (No.2) Act, 2019 (23 of 2019); (b) section means the section of the Finance (No. 2) Act, 2019; (c) Form means the Form annexed to these rules; (d) Words and expressions used in these rules but not defined in these rules and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme. 3. Form of declaration under sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puty Commissioner or Assistant Commissioner of Central Excise and Service Tax, as the case may be, in a case where the tax dues are rupees fifty lakh or less: Provided that there will only be one such designated committee in a Commissionerate of Central Excise and Service Tax; (c) the Principal Additional Director General (Adjudication) or Additional Director General (Adjudication), Directorate General of Good and Services Tax Intelligence (DGGI), and Additional Director or Joint Director, Directorate General of Good and Services Tax Intelligence(DGGI), Delhi. (2) The members of the designated committee mentioned in clause (a) and (b) of sub-rule (1) shall be nominated by the Principal Chief Commissioner or Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing. (4) If the declarant wants to indicate agreement or disagreement with the estimate referred to in sub-rule (3) or wants to make written submissions or waive personal hearing or seek an adjournment, he shall file electronically Form SVLDRS-2A indicating the same: Provided that if no such agreement or disagreement is indicated till the date of personal hearing and the declarant does not appear before the designated committee for personal hearing, the committee shall decide the matter based on available records. (5) On receipt of a request for an adjournment under sub-rule (4), the designated committee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. F. No. 267/78/19 - CX8 (Pt III) (Mazid Khan) Deputy Commissioner CX-8 *********** NOTES:- 1. Substituted vide NOTIFICATION No. 07/2019 Central Excise-NT dated 31-12-2019 before it was read as 31st December,2019 - Notification Tax Management India - taxmanagementindia - taxman ..... X X X X Extracts X X X X X X X X Extracts X X X X
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