F No 1080/06/DLA/IDRS/2016
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[To be published in the Gazette of India
Extraordinary, Part II, Section 3, Sub-Section (i)]
Government of India
Ministry of Finance
Department of Revenue
New Delhi the 31
st
May, 2016
Notification No 29/2016-CE(NT)
G.S.R. (E). - In exercise of the power conferred by sub-sections (1) and (2) of
section 218 of the Finance Act, 2016, (28 of 2016), the Central Government
hereby makes the following rules, namely:-
1. Short title and commencement.-
(1) These rules may be called the Indirect Tax Dispute Resolution
Scheme Rules, 2016.
(2) They shall come into force on the 1st day of June, 2016.
2. Definitions. - In these rules, unless the context otherwise requires, -
(a) "Form" means the Form annexed to these rules;
(b) "Scheme" means the Indirect Tax Dispute Resolution Scheme,
2016, specified under Chapter XI of the Finance Act,2016 (28 of
2016) ;
(c) "section" means section of the Finance Act,2016 (28 of 2016) ;
(d) words and expressions used in these rules and not defined in
these rules but defined in the Scheme under Chapter XI of the
Finance Act,2016 (28 of 2016), shall have the meanings
respectively assigned to them in that Scheme.
3. Form of declaration under sub section (1) of section 214 and manner of
verification of such declaration in respect the amount payable.-
(1) The declaration under sub section (1) of section 214 of the
Scheme shall be made in Form 1 in respect of the amount payable
under the Scheme.
(2) The declaration under sub section (1) of section 214 shall be
verified in the manner indicated therein and shall be signed by the
person making such declaration or by any person competent to
act on his behalf.
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(3) The declaration under sub-rule (1) shall be furnished in duplicate
to the designated authority.
(4) The designated authority, on receipt of declaration, shall issue a
dated acknowledgement thereof in Form 2 as per sub section (1)
of section 214 within seven days of the receipt of declaration.
(5) Copy of the declaration made under sub-rule (1) and the
acknowledgement issued by the designated authority under sub-
rule (4) shall be furnished within fifteen days of the receipt of
acknowledgement by the declarant to the concerned
Commissioner (Appeals) before whom the appeal in respect of
which the declaration has been made is pending.
(6) On the receipt of the declaration and acknowledgement,
Commissioner (Appeals) shall not proceed with the appeal in
respect of which the declaration has been made for a period of
sixty days from the date of receipt of information under sub-rule
(5)
4. Form of reporting deposits made by declarant under sub-section (3) of
section 214.-
(1) Declarant shall, within fifteen days of the receipt of
acknowledgement under sub-rule (4) of rule 3, deposit the
amounts.
(2) Declarant shall, within seven days of making the deposit, intimate
the designated authority about the deposit made under
subsection (3) of section 214 in Form 3.
5. Form of order under sub-section (4) of section 214.
(1) The designated authority shall, within fifteen days of receipt of the
information about the deposit made under sub-section (3) of
section 214, in Form 3, issue the order of discharge of dues in
respect of the declaration made under sub section (1) of section
214 in Form 4.
(2) The declarant shall intimate the concerned Commissioner
(Appeals) along with the copy of the order of discharge of dues
issued by the designated authority under sub-rule (1) before the
expiry of the period of sixty days specified in sub-rule (6) to rule 3.
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(3) On the receipt of the information along with the copy of the order
of discharge of dues issued by the designated authority,
Commissioner (Appeals) shall remove the appeal from the list of
pending appeals with him and intimate the declarant within seven
days of the receipt of information under sub-rule (2).
Form 1
[See rule 3(1)]
FORM OF DECLARATION UNDER SUB SECTION (1) OF SECTION 214 OF THE
FINANCE ACT, 2016 (28 OF 2016), IN RESPECT OF INDIRECT TAX DISPUTE
RESOLUTION SCHEME, 2016
IN DUPLICATE
To,
The Designated Authority
............................................
............................................
Sir/Madam,
I hereby make a declaration under sub section (1) of section 214 of the Finance Act, 2016 (28 of 2016).
1 Name of the declarant (in block letters)
2 Registration Number
3 Address (as mentioned in order in
original against which appeal has been
filed before Commissioner (Appeals)
4 Telephone number
5 Order in original number
6 Date of order in original
7 Amounts demanded Duty/ Tax
Interest
Penalty
8 Commissioner (Appeals) before whom
appeal is pending
9 Appeal No.
10 Amounts deposited Duty/ Tax
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Interest
Penalty
11 Any other information
VERIFICATION
I, ..................................................................... (name in block letters) son/daughter/of Shri
............................................ solemnly declare that to the best of my knowledge and belief, -
(a) the information given in this declaration is correct and complete and amount due and other
particulars shown therein are truly stated ;
(b) I am not disqualified in any manner from making a declaration under the Scheme with
reference to the provisions of section 215 of Finance Act, 2016.
(c) I further declare that I am making this declaration in my capacity as ...................
[(designation) (please specify if you are making a declaration on behalf of declarant)] and
that I am competent to make this declaration and verify it.
Place Signature of person making declaration
Date Name of person making declaration
Instructions for filling the Form
1. This Form should be submitted to the Commissioner of Customs or the Commissiner of Central
Excise notified as designated authority under section 87(b)(ii) of the Finance (No. 2) Act, 1998.
2. Use separate Form for each appeal in respect of which declaration is being made.
3. No column shall be left blank. Wherever the entry is not relevant the column shall be filled in as
'Not applicable'.
4. In Row 2, registration number is to be filed only in respect of registered Central Excise and
Service Tax Assessee. In respect of all others the row should be shown as “Not applicable”.
5. In case of any deposits made in the matter against the amounts demanded please indicate the
same in row 10.
6. Any other information relevant to the case may be briefly indicated under row 11.
Form 2
[See rule 2(4)]
FORM OF ACKNOWLEDGEMENT UNDER SUB SECTION (2) OF SECTION 214 OF
THE FINANCE ACT, 2016 IN RESPECT OF INDIRECT TAX DISPUTE RESOLUTION
SCHEME, 2016
Reference No ……………………………………………
To,
............................................
............................................
……………………………….
Sir/Madam,
Whereas Mr./Mrs./M/s. ...................................................... (hereinafter
referred to as the declarant) has filed a declaration under sub-section (1) of
section 214 of the Finance Act, 2016 (28 of 2016);
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and the said declaration has been received on ......................... in the office of
the designated authority.
The designated authority hereby acknowledges the receipt of the declaration
made and directs the declarant to pay the amounts due from him along with
interest at the rate applicable and penalty equivalent to twenty-five percent of
the penalty imposed on him by the order in original No …………….. within
fifteen days of the receipt of this acknowledgement.
The declarant shall within seven days of making the payment furnish to the
designated authority as undersigned the intimation of making the payment in
Form 3 along with the proof payment.
Signature of the designated authority …………………………
Place ……………… Name of the designated authority …………………………
Date ……………… Official Seal of the designated authority
Form 3
[See rule 4(2)]
FORM OF REPORTING THE PAYMENT UNDER SUB SECTION (3) OF SECTION
214 OF THE FINANCE ACT, 2016 (28 OF 2016) IN RESPECT OF INDIRECT TAX
DISPUTE RESOLUTION SCHEME, 2016
[IN DUPLICATE]
To,
The Designated Authority
............................................
……………………………….
Sir/Madam,
Please refer to the declaration made by me in Form 1 dated …………….,
and the acknowledgement issued by you in Form 2, vide your Reference No
…………………………………………………. dated …………………
As required I have deposited the amounts as follows on ………………….
Amount as per order in original Amount deposited
Duty
Interest
Penalty
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Copy of the Challan dated ………………….. for making the payment as
above are enclosed.
Place ……………….. Signature of person making declaration …………………………..
Date ……………….. Name of person making declaration …………………………..
Form 4
[See rule 5(1)]
FORM OF ORDER OF DISCHARGE OF DUES UNDER SUBSECTION (4) SECTION
214 OF THE FINANCE ACT, 2016 (28 of 2016).
Reference No ……………………………………………
Mr/ Mrs/ M/s ............................................................................. (Name and
address of the declarant) (hereinafter referred to as declarant) had made a
declaration under sub-section (1) of section 214 of the Finance Act, 2016 (28 of
2016) on …………..; and
The designated authority by acknowledgement of even number in Form 2
dated .............. acknowledged the said declaration;
The Declarant has intimated as required under sub-section (3) of Section 214,
the details of amount deposited by him against the said order in original in
Form 3 dated …………………………….
Now, therefore, in exercise of the powers conferred by sub-section (4) of
section 214 read with section 216 of the Finance Act, 2016, the designated
authority hereby issues order of discharge of due the said declarant –
(a) certifying the receipt of payment from the declarant towards full and
final settlement of the amounts due from the declarant in terms of order in
original No ………………………. dated …………………….;
(b) granting immunity, from all from all proceedings under the Act, in
respect of the indirect tax dispute for which the declaration has been made
under this Scheme.
Signature of the designated authority …………………………
Place ……………… Name of the designated authority …………………………
Date ……………… Official Seal of the designated authority
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Copy To
(1) The declarant
(2) Assessing/Adjudicating Officer
(3) Commissioner of Customs/ Central Excise/ Service Tax
(4) Concerned appellant authorities
F No 1080/06/DLA/IDRS/2016
(M.R.Farooqui)
Under Secretary to Government of India
