Relief available under Pre-GST Dispute Resolution Scheme [Indirect Tax Enactment such as Service Tax and Excise, Legacy Dispute resolution cum amnesty scheme, 2019
Relief proposed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 introduced vide Union Budget 2019-20.
1. Where the tax dues are relatable to a show cause notice or appeals
| Tax Dues | Relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 |
| Rupees fifty lakhs or less, then | Seventy per cent. of the tax dues |
| More than rupees fifty lakhs | Fifty per cent. of the tax dues |
2. Where the tax dues are relatable to a show cause notice for late fee or penalty only & and the amount of duty in the said notice has been paid or is nil
Relief =the entire amount of late fee or penalty;
3. Where the tax dues are relatable to an amount in arrears
| Tax Dues | Relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 |
| rupees fifty lakhs or less | Sixty per cent. of the tax dues |
| more than rupees fifty lakhs | Forty per cent. of the tax dues |
4. In a return under the indirect tax enactment, wherein the declarant has indicated an amount of duty as payable but not paid it and the duty amount indicated is
| Tax Dues | Relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 |
| rupees fifty lakhs or less | Sixty per cent. of the tax dues |
| more than rupees fifty lakhs | Forty per cent. of the tax dues; |
5. Where the tax dues are linked to an enquiry, investigation or audit against the declarant and the amount quantified on or before the 30th day of June, 2019 is—
| Tax Dues | Relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 |
| rupees fifty lakhs or less | Seventy per cent. of the tax dues |
| more than rupees fifty lakhs | Fifty per cent. of the tax dues |
6. Where the tax dues are payable on account of a voluntary disclosure by the declarant, then, no relief shall be available with respect to tax dues.
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