[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
Central Board of Indirect Taxes and Customs
Notification No. 05/2019 Central Excise-NT
New Delhi, the 21
st
August, 2019
GSR…….(E).- In exercise of the powers conferred by sub-sections (1) and (2) of section
132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes
the following rules, namely:-
1. Short title and commencement.- (1) These rules may be called the Sabka
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 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 31
st
December,2019.
(2) 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 30
th
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 30
th
day of June, 2019; or
(d) a voluntary disclosure.
4. Auto acknowledgement.- On receipt of declaration, an auto acknowledgement
bearing a unique reference number shall be generated by the system.
5. Constitution of designated committee.- (1) The designated committee under
section 126 shall consist of -
(a) the Principal Commissioner or Commissioner of Central Excise and Service Tax,
as the case may be, and the Additional Commissioner or Joint Commissioner of Central
Excise and Service Tax, as the case may be, in a case where the tax dues are more than
rupees fifty lakh:
Provided that there shall be only one such designated committee in a Commissionerate
of Central Excise and Service Tax;
(b) the Additional Commissioner or Joint Commissioner of Central Excise and
Service Tax, as the case may be, and the Deputy 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 Chief
Commissioner of Central Excise and Service Tax, as the case may be.
(3) The members of the designated committee mentioned in clause (c) of sub-rule
(1) shall be nominated by Pr. Director General or Director General, Directorate General of
Good and Services Tax Intelligence (DGGI), as the case may be.
6. Verification by designated committee and issue of estimate, etc.- (1) The
declaration made under section 125, except when it relates to a case of voluntary
disclosure of an amount of duty, shall be verified by the designated committee based on
the particulars furnished by the declarant as well as the records available with the
Department.
(2) The statement under sub-sections (1) and (4) of section 127, as the case may be,
shall be issued by the designated committee electronically, within a period of sixty days
from the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-3
setting forth therein the particulars of the amount payable:
Provided that no such statement shall be issued in a case where the amount payable, as
determined by the designated committee is nil and there is no appeal pending in a High
Court or the Supreme Court.
(3) Where the amount estimated to be payable by the declarant exceeds the amount
declared by the declarant, then, the designated committee shall issue electronically,
within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3, in
Form SVLDRS-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 may grant the same electronically in Form SVLDRS-2B:
Provided if the declarant does not appear before the designated committee for personal
hearing after adjournment, the committee shall decide the matter based on available
records.
(6) Within thirty days of the date of issue of Form SVLDRS-3, the designated committee
may modify its order only to correct an arithmetical error or clerical error, which is
apparent on the face of record, on such error being pointed out by the declarant or suo
motu by issuing electronically a revised Form SVLDRS-3.
7. 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.
8. 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.
9. 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.
F. No. 267/78/19 - CX8 (Pt III)
(Mazid Khan)
Deputy Commissioner CX-8
Form SVLDRS-1
[Declaration under section 125 of the Finance Act (No. 2), 2019 read with
rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules,
2019]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,
2019
(Please read the Scheme carefully before
filling the form)
Part-A
1. Do you have a Central Excise or Service Tax Registration No.
Yes No
2. Name of the Declarant
3. Address of the declarant
4. Pin Code
5. Mobile Number
6. Email
7. PAN
8. Select a Commissionerate
Part-B
1. Central Excise or Service Tax Registration No.
2. Name of the declarant
3. Address of the declarant
4. Pin Code
5. Mobile Number
6. Email
7. PAN
8. Please answer Yes or No:
1. Have you been convicted for an offence for the matter
for which this declaration is being made?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the Scheme.]
Yes No
2. Have you filed an application in the Settlement
Commission for the case for which this declaration is
being made?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the Scheme.]
Yes No
3. Are you seeking to make this declaration with respect
to excisable goods set forth in the Fourth Schedule to
the Central Excise Act, 1944 (specified petroleum and
tobacco products)?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the Scheme.]
Yes No
4. Are you seeking to make this declaration with respect
to a show cause notice of refund/erroneous refund?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the Scheme.]
Yes No
5. Whether final hearing with regard to a matter in
adjudication or appeal has taken place on or before
30.06.2019 for the matter for which this declaration is
being made?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the LITIGATION
category.]
Yes No
6. Have you been subjected to any audit under the
Central Excise Act,1944 or Chapter V of the Finance
Act, 1994 in respect of the goods/services or both for
which this declaration is being made?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the VOLUNTARY
DISCLOSURE category.]
Yes No
7. Have you received any written communication from a
Central Excise Officer with regard to any audit to be
conducted?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the VOLUNTARY
DISCLOSURE category.]
Yes No
8. Have you been subjected to any enquiry or
investigation under the Central Excise Act,1944 or
Chapter V of the Finance Act, 1994 in respect of the
goods/services or both for which this declaration is
being made by way of any of the following:
(a) search of premises
(b) issuance of summons
(c) requiring the production of accounts, documents or
other evidence
(d) recording of statements
Yes No
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
Y
e
[Note: If you answer YES to this question, you are
ineligible to proceed further under the VOLUNTARY
DISCLOSURE category.]
9. Have you filed any return for the period for which
declaration is being made showing the amount of duty
to be payable but not having paid it?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the VOLUNTARY
DISCLOSURE category.]
Yes No
10. Have the tax dues with regard to the matter under
enquiry, investigation or audit NOT been quantified on
or before 30.06.2019?
[Note: If you answer YES to this question, you are
ineligible to proceed further under the
INVESTIGATION, ENQUIRY OR AUDIT category.]
Yes No
Y
e
Y
e
Y
e
Y
e
9. Category of application
9.1
Litigation
9.1.1 SCN
involving
duty along
with
interest/late
fee/penalty
(if any)
pending as
on
30.06.2019
and final
hearing not
held before
30.06.2019
Whether the case is under adjudication by Pr. ADG/ADG
(Adjudication), Delhi?
Yes No
SCN No. &
Date
Duty/Tax/
Cess
Amount Of
Duty/Tax/C
ess
Amount
of
Penalty
Amount of
Late Fee
Amount of Deposit Made, If
Any
Tax Dues Less
Tax Relief
A B C D E F G
9.1.2 SCN
involving
penalty or
late fee
only
pending as
on
30.06.2019
and final
hearing not
held before
30.06.2019
SCN No. &
Date
Amount
of Penalty
Amount of
Late Fee
Tax Dues Less Tax Relief
A B C D
9.1.3
Appeal
pending as
on
30.06.2019
, final
hearing not
held before
Appe
al
No.
and
Date
of
Filing
Foru
m
O-i-O No.
and date
Duty/Tax/Ces
s
Confirmed
in the O-i-O
Amount
of
Duty/T
ax/
Cess
Whether
Departmen
tal Appeal
is Pending
in Relation
to the O-i-
O
Duty/
Tax/Cess
And amount
Under
Total
amou
nt of
duty
under
disput
e
Total
amt.
of
pena
lty
Tot
al
amt
. of
late
fee
Amou
nt of
Pre-
depo
sit/
any
other
depo
Tax
Due
s
min
us
Tax
relie
30.06.2019
dispute
sit of
duty
f
A A1 B C D E F G H I J K
Declarant’s
Appeal
Departmental
Appeal
(Optional Field)
Dut
y/Ta
x/C
ess
Amt Duty/
Tax/
Cess
Amt
9.2 ARREARS 9.2.1
Appeal not
filed or
appeal
having
attained
finality
Order No.
and date of
receipt
Forum Duty/Tax/C
ess
Confirmed
in the O-i-O
or O-i-A
Amount
of
Duty/T
ax/Ces
s
Amount of
Penalty
Imposed in
the O-i-O
or O-i-A
Amount of Late Fee Imposed
in the O-i-O or O-i-A
Amou
nt of
Pre-
deposi
t or
Any
Other
Depos
it of
Duty
Tax
Dues
less
Tax
Relief
A B C D E F G H
9.2.2 Tax
Dues
declared in
return as
payable but
not paid
Period for
which return
was filed
Date on
which
return
was filed
Description
of Goods/
Services
Duty/T
ax/Ces
s
declare
d as
payabl
e in the
return
but not
paid
Amount
declared
as payable
in the
return but
not paid
Tax Dues less Tax Relief
A B C D E F
9.3
INVESTIGATI
ON, ENQUIRY
OR AUDIT
9.3.1
Investigatio
n by DGGI
Duty/Tax/C
ess
Total
Amount
Quantifie
d
Reference
No. and
Date of
communica
tion of
Quantified
Amount
Descrip
tion of
Goods/
Service
s
Issue
Involved
Amount Deposited Tax Dues less
Tax Relief
A B C D E F G
9.3.2
Investigatio
n by
Commissio
nerate
Duty/Tax/C
ess
Total
Amount
Quantifie
d
Reference
No. and
Date of
communica
tion of
Quantified
Amount
Descrip
tion of
Goods/
Service
s
Issue
Involved
Amount Deposited Tax Dues less
Tax Relief
A B C D E F G
9.3.3 Audit
Duty/Tax/C
ess
Total
Amount
Quantifie
d
Reference
No. and
Date of
communica
tion of
Quantified
Amount
Descrip
tion of
Goods/
Service
s
Issue
Involved
Amount Deposited Tax Dues less
Tax Relief
A B C D E F G
10. Do you agree with the Tax Dues less Tax Relief calculated by the System? Yes/No
11. If you do not agree, state the reasons for disagreement:
12. Amount of Tax Dues less Tax Relief as per your calculation
VERIFICATION
I declare that I have read and understood the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME,
2019, and agree to abide by the provisions and conditions of the Scheme, and that the information given in this
declaration is correct and complete and the amount of tax dues and other particulars shown therein are truly stated.
I shall pay the amount as may be determined by the Designated Authority under the Scheme.
Name of declarant/ authorized representative filing this declaration:
Date:
9.4 VOLUNTARY
DISCLOSURE
Duty/Tax/C
ess
Total
Amount
Period
involved
Descrip
tion of
Goods/
Service
s
Issue
involved
Tax Dues less Tax Relief
A B C D E F
PREVIEW
SUBMIT
dd/mm/2019
Form SVLDRS-2
[Estimate under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas
(Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated Committee]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
Declaration No………………………….
SVLDRS-2 No………………………………….
Commissionerate/DGGI, Delhi………………………
Zone/DGGI, Delhi………………………………………
Whereas Mr./Ms./M/s. ............................................. (hereinafter referred to as the declarant) having registration no./Non assessee code no.……………. has filed a
Declaration No……………………
dated …..under section 125 of the Finance (No. 2) Act, 2019;
Now, therefore, in exercise of the powers conferred by sub-section (2) of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after consideration of
facts on record, hereby determines the following amount estimated to be payable by the declarant towards full and final settlement of his/her/their tax dues covered by
the said declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019:
*Name of Duty/Tax/Cess
Categor
y
Descripti
on of
Goods/
Services
Matter
involv
ed
Time
perio
d
Tax dues
Tax
reli
ef
Pre-
deposit
or any
other
deposit
of duty
Estimated
Amount
Payable
A B C D E F G H
Nam
e*
E1
Amou
nt
E2
Name*
H1
Am
t
H2
Notice For Personal Hearing
If the Declarant does not agree with the Estimated Amount Payable, as determined by the designated committee, he is requested to appear for a Personal Hearing
before the designated committee on …../……/2019 at ………… AM/PM at ……………………………………………..(address) to explain the reasons thereof. Please
submit Form SVLDRS 2A in case any other date and time of personal hearing is desired.
Members of the Designated Committee
1. Name: 2. Name:
Designation: Designation:
(This is a computer generated print. There is no need for a signature)
Place……………………….
Date………………………..
PREVIEW
SUBMIT
Form SVLDRS-2A
[ Written submissions, waiver of personal hearing and adjournment under section 127 of the
Finance (No.2) Act, 2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution)
Scheme Rules, 2019]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
1. Do you agree with the Estimate in SVLDRS-2 Number……….. Yes No
2. Do you want make written submissions: Yes No
3. Written submission containing reasons for disagreement:
4. Do you want to upload documents in support of your submissions? Yes No
If Yes, Upload Documents
5. Do you want to waive personal hearing? Yes No
6. Do you want to seek an adjournment of personal hearing offered to you? Yes No
7. Indicate a preferred date for hearing:
8. Name of declarant/ authorized representative:
Date:
PREVIEW
SUBMIT
dd/mm/2019
dd/mm/2019
Form SVLDRS-2B
[Intimation of personal hearing after adjournment under section 127 of the Finance (No.2) Act,
2019 read with rule 6 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
To,
Mr./Ms./M/s………………………….
Registration No………………………
This is to inform that the Personal Hearing before the designated committee in relation to the
subject Declaration No……………………..filed by you under the Sabka Vishwas (Legacy
Dispute Resolution) Scheme, 2019 has been fixed at …………….(AM/PM)
on………………….(date) in the office of ………………………………………..(address).
Please note that in the event of failure to attend the Personal Hearing the designated
committee shall take a decision in regard to your Declaration in accordance with the legal
provisions on the basis of the facts on record without further reference to you.
Members of the Designated Committee
1. Name: 2. Name:
Designation: Designation:
(This is a computer generated print. There is no need for a signature)
Place……………………….
Date………………………..
PREVIEW
SUBMIT
Form SVLDRS-3
[Statement under section 127 of the Finance (No.2) Act, 2019 read with rule 6 of the Sabka
Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 to be issued by the Designated
Committee]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019
Declaration No………………………….
SVLDRS-3 No………………………………….
Commissionerate/DGGI, Delhi………………………
Zone/DGGI, Delhi………………………………………
Whereas Mr./Ms./M/s. .............................................(hereinafter referred to as the declarant)
having registration no./Non assessee code no.…………….has filed a Declaration
No…………………… dated ………under section 125 of the Finance (No. 2) Act, 2019;
Now, therefore, in exercise of the powers conferred by sub-sections (1) and (4), as the case
may be, of section 127 of the Finance (No. 2) Act, 2019, the designated committee, after
consideration of relevant material, hereby determines the following amount is payable by the
declarant towards full and final settlement of tax dues under ……………..(Central Excise Act,
1944 /Finance Act, 1994/Cess Act) covered by the said declaration under the Scheme:
*Name of Duty/Tax/Cess
Notes:
(1) The Declarant is hereby directed to make payment of the amount payable within thirty
days from the date of this Statement.
(2) The Declarant has to withdraw the writ petition/appeal/reference before
.......................(mention the name of the High Court) High Court or the Supreme Court
against any order in respect of the tax dues and furnish the proof of such withdrawal in
accordance with the provisions contained in sub-section (7) of section 127 of the
Finance (No. 2) Act, 2019;
Members of the Designated Committee
2. Name: 2. Name:
Designation: Designation:
(This is a computer generated print. There is no need for a signature)
Place……………………….
Date………………………..
SUBMIT
Categor
y
Descripti
on of
Goods/
Services
Matter
involv
ed
Time
perio
d
Tax dues
Tax
reli
ef
Pre-
deposit
or any
other
deposit
of duty
Estimated
Amount
Payable
A B C D E F G H
Nam
e*
E1
Amou
nt
E2
Name*
H1
Am
t
H2
PREVIEW
For Declarant
Challan Link facility for duty payment …………………………
Document Upload facility for proof of withdrawal of case…………………….
Name of declarant/ authorized representative:
Date:
PREVIEW
SUBMIT
dd/mm/2019
FORM SVLDRS-4
[Discharge Certificate for Full and Final Settlement of Tax Dues under section 127 of
theFinance (No. 2) Act, 2019 read with rule 9 of the Sabka Vishwas (Legacy Dispute
Resolution) Scheme, 2019]
SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME RULES, 2019
Declaration No………………………….
SVLDRS-4 No………………………………….
Commissionerate/DGGI, Delhi………………………
Zone/DGGI, Delhi………………………………………
Whereas............................................................................(Name and address of the declarant)
having registration number……………… had made a declaration under Section 125 of the
Finance (No. 2)
Act, 2019;
And whereas the designated committee by issue of a statement dated .................... under
Section 127 of the Finance (No. 2) Act, 2019 determined the amount of Rs.
............................... (Rupees ……………….) payable by the declarant in accordance with the
provisions of the Scheme towards full and final settlement of tax dues as per details given
below:
And whereas the declarant has paid Rs. ................................................ (Rupees
……………….) being the amount payable determined by the designated committee under
section 126 of the Finance (No. 2) Act, 2019
And whereas the declarant had filed an appeal before the ....................... (mention the name of
the Commissioner (Appeal) or the CESTAT (Branch name) against any order in respect of the
tax dues and whereas the said appeal is deemed to be withdrawn in accordance with the
provisions contained in sub-section (6) of section 127 of the Finance (No. 2) Act, 2019;
OR
And whereas the declarant had filed a writ petition/appeal/reference before
.......................(mention the name of the High Court) High Court or the Supreme Court against
any order in respect of the tax dues and
the declarant has withdrawn the said writ petition/appeal/reference and furnished proof of such
withdrawal in accordance with the provisions contained in sub-section (7) of section 127 of the
Finance (No. 2)
Act, 2019;
Now, therefore, in exercise of the powers conferred by sub-section (8) of section 127 of the
Finance (No. 2) Act, 2019, the designated committee hereby issues this Discharge Certificate
to the said declarant:-
Categor
y
Descripti
on of
Goods/
Services
Matter
involv
ed
Time
perio
d
Tax dues
Tax
reli
ef
Pre-
deposit
or any
other
deposit
of duty
Estimated
Amount
Payable
A B C D E F G H
Nam
e*
E1
Amou
nt
E2
Name*
H1
Am
t
H2
(a) certifying the receipt of payment from the declarant towards full and final settlement of
the tax dues determined in the Statement No…………dated.............in accordance with
the Declaration no………dated……..made by the aforesaid declarant;
(b) discharging the declarant from the payment of any further duty, interest or penalty with
respect to the aforesaid matter;
(c) granting immunity, subject to the provisions contained in the Scheme, from instituting
any proceeding for prosecution for any offence under the Central Excise Act 1944/
Chapter V of the Finance Act 1994/------------ Cess Act ----) or from the imposition of
penalty under the said enactment, in respect of the aforesaid matter; and
(d) The provisions of sections 129 and 131 of the Finance (No.2) Act 2019 will be
applicable with respect to this Discharge Certificate.
Members of the Designated Committee
3. Name: 2. Name:
Designation: Designation:
(This is a computer generated print. There is no need for a signature)
Place……………………….
Date………………………..
PREVIEW
To
1. The Declarant
2. Adjudicating Officer
3. Commissioner of Central Excise, Service Tax and CGST (jurisdictional)
4. Chief Commissioner of Central Excise, Service Tax and CGST / Pr. Director
General, DGGI
5. Concerned Appellate Forum
NB: Delete whatever is not applicable.
SUBMIT
