Procedure for Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 Phase-II
The Government of Himachal Pradesh has issued a notification detailing the “Procedure for the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 Phase-II.” The procedure, effective immediately, outlines the steps for taxpayers to resolve legacy tax disputes under various subsumed or non-subsumed enactments. A key part of the process requires the declarant to file a separate declaration in Form SLCRS-01 for each case, accompanied by a calculated settlement fee and all necessary documents. The scheme defines a “case” as any pending demand, whether from a completed assessment or a pending one, for a specific financial or return period.
A designated committee, consisting of a Deputy/Assistant Commissioner and a State Tax and Excise Officer, will be responsible for verifying the declarations. The committee will examine documents like balance sheets, profit and loss statements, return copies, and proof of settlement fee payment. If the declaration is found to be in order, the committee will issue a Discharge Certificate in Form SLCRS-03. If the declaration is incomplete, it will be rejected using Form SLCRS-03(A), though the declarant has an opportunity to correct the deficiencies. The procedure also specifies that a small percentage of cases (maximum 3%) that receive a discharge certificate may be selected for scrutiny by the Commissioner of State Taxes and Excise.
For taxpayers who are unhappy with the committee’s decision, the procedure establishes an appeal process. An appeal can be filed with a designated Appellate Authority in Form SLCRS-04 within 30 days of an adverse order, with an additional 30-day grace period for sufficient cause. The appeal must be submitted in triplicate and include relevant documents and proof of payment of the settlement fee. The Appellate Authority is mandated to hear both parties and issue a final order within 90 days. The notification also includes all the required forms, such as Form SLCRS-01 for declaration, SLCRS-02 for acknowledgment, SLCRS-03 for discharge certificate, and SLCRS-04 for appeal, along with various annexures for different types of cases.
Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 Phase-11
Government of Himachal Pradesh
State Taxes and Excise Department
No. EXN-F(10)- 15/2024 Shimla-2, the 20th August, 2025.
NOTIFICATION
In exercise of the powers conferred by para 16 of the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, Phase-11, the Governor of Himachal Pradesh hereby makes the following Procedure to carry out the purposes of said Scheme, namely:-
1. Short title and commencement.—(1) Procedure for the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 Phase-II (hereinafter refer to as the “Procedure”).
(2) It shall come into force with immediate effect.
2. Definitions.—In the Procedure, unless the context otherwise requires,—
(a) “Scheme” means the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, Phase-II as notified vide Notification No. EXN-F(10)-15/2024 dated August, 2025.
(b) “para” means the para of the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 Phase-H;
(c) “Form” means the Form annexed to the Procedure;
(d) Words and expressions used in Procedure but not defined in the Procedure and defined in the Scheme shall have the meanings respectively assigned to them in the Scheme.
3. Filing and acknowledgment of declaration under para 4.—(1) The declaration under para 4 of the Scheme shall be made in Form SLCRS-01 by the declarant. (2) A separate declaration shall be filed for each case.
Explanation.—For the purpose of this clause, a “case” means—
(a) Any additional demand pending for recovery pertaining to a financial year or anyreturn period in respect of which assessment has been made; or
(b) any pending assessment or any demand on account of tax, penalty and interest that may accrue as a result of determination of tax liability of such pending assessment under a subsumed or non-subsumed enactment.
(3) Every declaration under the Scheme shall be accompanied by the Settlement Fee andall required documents as per clause 5 and 6.
(4) On receipt of the declaration, a registration number shall be assigned to it by maintaining a separate registration register by the members of the Designated Committee and an acknowledgement bearing a reference number shall be issued in Form SLCRS-02 to the declarant by the Designated Committee as per sub-para (2) of para 4.
(5) Notwithstanding anything contained in the Procedure, an acknowledgement shall not be issued and declaration shall be rejected if the declaration is not accompanied by proof of payment of settlement fee, if any.
4. Constitution of designated committee.—(1) The Designated Committee under para 2(1)(i) of the Scheme in each Revenue Circle may consist of following:—
(i) The Deputy/Assistant Commissioner of State Taxes and Excise (concerned GST Zone or GST Circle as the case may be);
(ii) The State Tax and Excise Officer/Asstt. State Taxes and Excise Officer (concerned GST circle).
5. Payment of Settlement Fee.— (1) The declarant shall calculate Settlement Fee as per para 6 or 6A of the Scheme as indicated in Annexure ‘C’ and ‘D’ appended with Form SLCRS-01.
(2) The payment of Settlement Fee calculated under para 6 or 6A of the scheme shall he deposited online in the government treasury in the relevant head of account of the subsumed or non-subsumed Act and produce the proof of payment of such fee alongwith the declaration in Form SLCRS-01. No manual payment on account of Settlement Fee shall be accepted.
6. Verification of Declaration by the Designated Committee.— (1) The Designated Committee shall verify the correctness of the declaration made by the declarant under para 9 of the Scheme. The following documents shall be verified by the Designated Committee to ascertain the correctness and genuineness of the claim filed by the declarant in Form SLCRS-01 :—
(i) Balance sheet in case of the Company,
(ii) Trading and Profit and Loss Account in case of traders,
(iii) Abstract of all returns filed or not filed for the financial year and copies of such returns which are filed,
(iv) Proof of payment of Settlement Fee in original,
(v) Copies of assessment orders where settlement of any additional demand is pending for recovery for relevant years,
(vi) Copy of last assessment order, if any,
(vii) Proof of withdrawal of any proceeding or appeal or revision for any period pending before the Appellate Forum, if any,
(viii)Any other document/information as Designated Committee may require toits satisfaction.
(2) The Designated Committee shall issue Discharge Certificate in Form SLCRS-03 if the declaration filed is in order and reject the same in Form SLCRS-03(A) if the committee finds that thedeclaration is incomplete. In case where the declaration has been rejected, the declarant may request the Designated Committee in writing within 10 days of the rejection of the declaration requesting the Designated Committee to give him an opportunity of being heard. After giving opportunity if the declarant completes the deficiencies then the Designated Committee shall issuethe Discharge Certificate.
7. Scrutiny of Cases.—Maximum 3% of cases wherein discharge certificates have been issued in Form SLCRS-03 may he taken up for scrutiny within one year of the closure of the Scheme as per the provisions of para 12. The Commissioner of State Taxes and Excise may fix thecriteria for selection of such cases.
8. Appeals.—(1) The Appellate Authority for the purpose of para 13 of the Scheme shall be the Jt. CST&E (Tax Oater Services & Enforcement & Allied Taxes) (S.Z.) Parwanoo, Jt. CST&E (Tax Payer Services & Enforcement & Allied Taxes) (C.Z.), Una and Jt. CST&E (Tax Payer Services & Enforcement & Allied Taxes) (N.Z.) Palampur in their respective jurisdiction.
(2) Any aggrieved declarant may file an appeal before the Appellate Authority in Form SLCRS-04 within thirty days of the communication of any adverse order passed against the declarant.
(3) The Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from preferring an appeal within the aforesaid period of thirty days, it may allowsuch appeal to be preferred within a further period not exceeding thirty days.
(4) The Appellate Authority may. after giving the parties an opportunity of being heard, pass such order as he thinks fit, confirming or modifying the discharge certificate or notice appealed against or referred to.
(5) The Appellate Authority shall decide the appeal within 90 days from the date of filing of appeal under sub-para (5) of pars 13 of the Scheme.
(6) A certified copy of the order pronounced by the Appellate Authority under sub-para (4)of Para 13 of the Scheme shall be sent to the appellant and the designated committee after such pronouncement.
Explanation.— For the provision of this clause, the appeal shall he deemed to have been filed only when the acknowledgement. indicating the appeal number. is issued.
FORM SLCRS-01 DECLARATION
(See Clause3(1))
1. Name of the Subsumed or Non-Subsumed Enactment:________________________
2. Registration number of the Declarant:_____________________________________
3. Financial Year or any return period:
4. Name of the Declarant:
5. Office Address: _____________________________________________
6. Name of the Zone (South GST Zone/Central GST Zone/North GST Zone):_________
7. Name of Revenue District: ____________________________________________
8. Name of the GST Circle:
9. Whether Assessed (Yes/No): __________________________________________
10. If assessed then date of assessment (if any): _______________________________
11. Gross turnover during the financial year or any return period: ________________
12. Taxable Turnover during the financial year or any return period: ___________________
13. Whether appeal against the order is pending in any appellate forum (Yes/No):
14. If the appeal is pending, whether the same has been withdrawn or not (Yes/No):_
Note.– If the appeal has been withdrawn, the copy of the Appeal Order shall been closedwith the declaration.
15. (a) Whether all returns alongwith due payment of tax have been filed timely(Yes/No) ‘refer to para 6(1)(i) of the scheme].
(b) Whether the returns have not been filed within the stipulated time but payment of tax due as per such returns has been made timely, if any
(Yes/No):___________________________ [refer to para 6A(i) of the scheme.]
(c) whether the returns have been filed late and the tax due for such period is nil, if any (Yes/No)_____________ [ refer to para 6A(ii) of the scheme]
(d) Whether all statutory forms have been filed (if any) (Yes/No.):
(b) Whether any claim has been made against statutory Form, if any (Yes/No):_______
Note.—The declarant who has answered yes for point No.(a), (b), (c) and (d), shall not be required to pay any settlement fee.
16. If return have been filed late and due tax has been deposited after prescribed period, details shall be furnished as per Annexure-‘A’ {refer to para 6(I)(ii) of the scheme}
17. If returns have not been filed or due tax has not been deposited, details shall be furnished asper Annexure-‘B’ {refer to para 6(1)(iii) of the scheme}
18. If the required statutory forms with respect to a particular return period are not available, details shall be furnished as per Annexure- ‘C’ {refer to para 6(2) of the scheme } .
(18A) If the tax due has been paid late but not later than 30th November of the succeeding financial year or date of filing of annual return whichever is’ earlier, details shall be furnished as per Annexure- ‘D’ {refer to para 6A(ii) of the scheme}.
(18B) If the declarant has not filed return and has paid the due tax by 30th November of the succeeding financial year or date of filing of annual return or till date, details shall be furnished as per Annexure- ‘E’ {refer to para 6A( iii) of the scheme}.
19. Amount of due tax:____________________ (in words) _______ (infigures).
20. Amount of tax paid at the time of Assessment, if any: _(in words)________ (in figures).
21. Amount adjustedagainst Settlement Fee under para 8 of the Scheme,if any:_________________ (in words)__________________ (in figures).
22. Amount paid as Settlement Fee under the Scheme:___________________________ (in words) _______________________ (in figures).
23. (i) Date of payment of Settlement Fee (dd/mm/yyyy): ________________________
(ii) The copy of receipt of payment of Settlement Fee shall been closed with the Form.
DECLARATION
____________________ (give full name, son/ daughter of Sh._____________________ (give name of the farther/ husband), r/o________________________ (give complete address) hereby declare in the capacity of______________________ (proprietor/partner/MD/duly authorized signatory) of M/s_________ (give full name of the business entity/dealer) have been its business address at_________ (give complete address of the dealer) the contents contained herein above are true and correct and that nothing has been concealed therein. The Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, phase-II has been opted after fully understanding the terms and conditions.
Date:
Place:
(Signature of the Declarant)
Name of the declarant
(also affix Seal/Stamp of the dealer).
ANNEXURE-‘A’
Details to be furnished with respect to each late filed return or late deposited due tax on the below prescribed format
Return No.1:
(i) Periodicity of late filed Return (Annually/ Quarterly/ Monthly):
(ii) Total number of returns filed late: _______________________
(iii) Due tax w.r.t. such late filed return___________________ (in figures),_________________ (in words),
(iv) Due tax deposited by the declarant w.r.t. such late filed return (in figures),___________________ (in words).
(v) Date of deposition of tax amount w.r.t. such late tiled return (dd/mm/yyyy) ____________________
Settlement Fee calculated as per provision of sub-para (1) (ii) of para 6 w.r.t. such late filed return, ____________ (in figures), ________ (in words)and date of deposition of settlement fee (DD/MM/YYYY).
Date:
Place:
(Signature of the Declarant)
Name:
ANNEXURE-‘B’
Details to be furnished with respect to each non tiled return on the below prescribed format
Return No.1:
(i) Periodicity of non-tiled Return (Annually/Quarterly/Monthly): _________________
(ii) Total number of returns not tiled: ________________________________
(iii) Taxable turnover involved in such non-filed return (infigures),___________________ (in words).
(iv) Due tax w.r.t. such non-filed return (in___________________________________________ figures) (inwords),
(v) Settlement Fee calculated as per sub-para (l)(iii) of para 6 under the relevant subsumed enactment on the taxable turnover w.r.t. such non filed return,_______________ (in figures),___________________________________ (in words) and date of deposition of Settlement fee___________________ (DD/MM/YYYY).
Date:
Place:
(Signature of the Declarant)
Name:
ANNEXURE-‘C’
Details to be furnished on the below prescribed format if the required statutory forms with respect to a particular return period are not available and the due tax as per returns has been paid
1. Total Number of Statutory forms not filed_____________
2. Name of the each non filed Statutory forms and amount of transactions involved in such Form:
(i) Name (e.g.C/F/H/D etc.)_________________ (Amount in figures)
(ii) Name (e.g.C/F/H/D etc.)_________________ (Amount in figures)
(iii) Name (e.g.C/F/H/D etc.)_________________ (Amount in figures)
3. Total value of transactions involved in all such Statutory forms which have not been produced________________ (in figures),_______________ (in words).
4. Amount of tax paid against the turnover of transactions involved in such Statutory forms as if the forms were available, which have not been produced, if any______________ (in figures),___________________ (in words).
5. Calculated amount of settlement fee:
*(i) Settlement fee applicable on tax paid against the transactions involved in suchnon produced statutory forms_______ ; or
**(ii) Settlement fee applicable on the turnover of transactions involved in such non-produced statutory forms__________
Whichever is applicable as per sub-para (2) (a) & (b) of para 6.
6. Total amount of settlement fee payable___________________________ (in figures), ____________________ (in words).
Date:
Place:
(Signature of the Declarant)
Name:______________
Those cases where concessional rate of tax against statutory form was applicable.
**Those cases where no tax was involved against statutory forms.
ANNEXURE-‘D’
Details to be furnished for each financial year separately with respect to late deposited due tax on the below prescribed format
A. Details of returns filed late wherein tax due has been deposited on or before the due date of a ment.
| Sr. No. | Return | Due date of return filing | Return filing date | Details of tax deposited. | |
| Amount | Date | ||||
B. Details of tax deposited late
| Sr. No. | Return Period | Due date of payment of tax |
Date of actual payment of tax. |
(i) Date of fling of Annual Return
(ii) Total amount of due tax deposited late by the declarant (in figures), _________ (in words).
Settlement Fee calculated as per provision of sub-para (ii) of para 6A (ii) w.r.t. such late deposited tax, ___________________ (in figures), (in words)and date of deposition of settlement fee_____________ (DD/MM/YYYY).
Date:
Place:
(Signature of the Declarant)
Name: ______________
ANNEXURE-‘E’
Details to be furnished for each financial year separately with respect to late
deposited due tax on the below prescribed format
C. Details of returns filed late wherein tax due has been deposited on or before the due date of payment.
| Sr. No. | Return | Due date of return filing | Return filing date | Details of tax deposited. | Date |
| Amount | |||||
D. Details of tax deposited late
| Sr. No. | Return Period | Due date of payment of tax |
Date of actual payment of tax. |
(iii) Date of filing of Annual Return____________________________________________
(iv) Total amount of due tax deposited late by the declarant (in figures), words).
Settlement Fee calculated as per provision of sub-para (iii) of para 6A w.r.t. such late deposited tax, ________ (in figures), (in words)and date of deposition of settlement fee__________________ ______ (DD/MM/YYYY).
Date:
Place:
(Signature of the Declarant)
Name: ____________
FORM SLCRS-02
ACKNOWLEDGEMENT
[See clause 3(4)]
Received from Sh._______________________ of M/s_______________________ Registration No._______________ , a declaration in Form SLCRS-01 under clause________________________ for the assessment year/return period____________________________ for resolution of legacy issues under the relevant subsumed or non-subsumed enactment, namely_______________ along, with all required relevant documents.
Signature…………………………..
Name of the issuing
Authority………………………….
Circle………………………………..
Date ………………………………………………………… (SEAL)
Place…………………………….
FORM SLCRS-03
(See clause 6)
Discharge certificate No.: _____________ Discharge certificate is issued to Sh.__________________ s/o Sh.______________ r/o____________________ who is present in the capacity of________________________ on behalf of M/s___________________________________ Registration No.___________ address_______________ after verifying all the documents which are mandatory under the Himachal Pradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025 phase-II for the assessment year/return period_____
Member- 1:
Signature __________
Name __________
Member- 2:
Signature____________
Name____________
Date …………………. Circle……… Zone…..
Place …………………….(SEAL)
FORM SLCRS-03(A)
(See clause 6)
This is to inform that Sh.______________________________ s/o Sh.__________________ r/o________________ who is present in the capacity of ____________________ on behalf of M/s Registration No.__________________ , address __________________ that the information provided by you in Form SLCRS-01 is not complete in material nor accompanied by documents as prescribed. Therefore, the declaration filed by you is hereby rejected and documents submitted are returned to you in original.
Reasons for ground of rejection:
1.
2.
3.
Signature………………………..
Name of the issuing Authority…………………..
Circle………………
Zone………………………………
(SEAL)
Date ……………………………..
Place……………………
Note.—The Designated Committee shall give specific reasons/ grounds for rejection of declaration.
FORM SLCRS-04
(See clause 8)
Form of memorandum of appeal to the Appellate Authorities under para 13 of the HimachalPradesh Sadhbhawana Legacy Cases Resolution Scheme, 2025, Phase-II
Space for court fee stamp
*Before the
**Appellate Authority
| M/s | Appellant(s) |
Versus
Respondent
| 1. | Assessment year/ return period | |||
| 2. | District/Circle in which assessment made | |||
| 3. | Authority passing the order in dispute | |||
| 4. | Date of passing order appealed against | |||
| 5. | Address to which notice may be sent to the appellant(s). | |||
| 6. | Address to which notice may be sent to the respondent. | |||
| 7. | Relief claimed in appeal | |||
| a | Settlement Fee determined by the Designated Committee | |||
| 8. | Whether the Settlement Fee created by the Designated Committee has been deposited into the government treasury or not. | TR. No. | Date | |
| 9. | Grounds of appeal | |||
Signature of the Appellant(S)
or his/ their duly authorized
agent.
VERIFICATION
I/We……………………………………… appellant(s) named in the above appeal do hereby declare that what is stated above is true to the best of my/our knowledge and belief.
Verified……………………………. .this…………………………………. the day of…………..
Signature of. Appellant(s)
orhis/their duly authorized
agent.
Note:—
(I) The appeal shall be written on the standard watermarked judicial paper and to be filled in triplicate specifying all the particulars given in this form.
(ii) It shall bear court-fee stamps worth Rs. …………………… containing a clear statement of facts and grounds of appeal briefly but clearly set-out and shall also state precisely the relief prayed for.
(iii) It shall be accompanied by:—
(a) The order in original against which it is made duly authenticated copy thereof unless the omission to do so or to produce such order or copy is explained at the time of presentation of memorandum of appeal to the satisfaction of the appellate authority; and
(b) Proof of payment of Settlement Fee unless the inability to make payment of such amounts payments proved and unless a written prayer to that affect has been submitted alongwith the memorandum of appeal.
(iv) It shall be signed and verified by the appellant(s) or by an agent duly authorized by him/ them in this behalf.
*Please indicate the designation of the authority, before whom the appeal is to he filled.
** Please indicate the place of the Appellate Authority, where his office court is situated.
By order,
(Devesh Kumar)
Principal Secretary (ST&E) to the
Government of Himachal Pradesh.
Endst. No. EXN-F(10)-15/2024 Dated: Shimla-2, the 20th August, 2025.
Copy to the following for information and necessary action:-
1. The Commissioner of State Taxes and Excise, Himachal Pradesh, Shim la-9.
2. All the Addl./Joint/Deputy/Asstt. Commissioners of State Taxes and Excise, H.P.
3. Guard file/Spare copies.
(Harbans ngh Brascon)
Special Secretary (ST&E) to the
Government of Himachal Pradesh
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