Pre-GST disputes: Relief under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

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.