TMI BlogSabka Vishwas (Legacy Dispute Resolution) Scheme, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Board's Circulars No. 1071/4/2019-CX dated 27 th August, 2019 , 1072/05/2019-CX dated 25 th September, 2019 and 1073/06/2019-CX dated 29 th October, 2019 on the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 . Subsequently, the Board has received further references from field formations as well as from the trade seeking certain clarifications on the Scheme. 2. The references received by the Board have been examined, and the issues raised therein are clarified in the context of the various provisions of the Finance (No.2) Act, 2019 and Rules made there-under, as follows: (i) Section 122 (a) and (b) specifies enactments which are covered under the Scheme. In exercise of powers under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mittee in order to determine the final amount payable by the declarant, once a declaration has been filed by the taxpayer. Section 130(2) provides that in case any pre-deposit or other deposit already exceeds the amount payable under the Scheme, the differential amount will not be refunded. Any person who files a declaration under the Scheme undertakes to comply with all the provisions of the Scheme. Therefore, there is no question of refund of any excess deposit in any case. (iv) Section 10(1) of the General Clauses Act, 1897 provides, inter alia, that any act or proceedings allowed to be done in any office on a certain day or within a prescribed period, then, if the office is closed on that day or the last day of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te declarations for each para or file a declaration for two or more paras together. (vii) Form SVLDRS-1 provides for the requirement to indicate PAN (Sr No. 7 of Part A and Part B). In case of taxpayers having PAN based CX/ST registration, the relevant details are auto-populated by the system. It has been brought to the notice of the Board that in case of proprietorship firms in some cases name of proprietor i; mentioned as declarant and not the name of the firm (name was automatically filled on entering PAN). It is, clarified, such cases can be processed with the name of the proprietor as declarant. Further, it has also been informed that some units were closed long back before the introduction of PAN based CX registration. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peditiously following the due process. Further, it would also be desirable that the process of review is also carried out expeditiously in such cases so that the designated committees are able to determine the tax dues within the time stipulated under the Scheme. (ix) Section 129 provides that a discharge certificate issued with respect to the amount payable under this scheme shall be conclusive as to matter and time period stated therein and the declarant shall not be liable to pay any further duty, interest or penalty with respect to the matter and time period covered in the declaration. It has been brought to the notice of the Board that in some cases, during subsequent investigation, it is discovered that the taxpayer ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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