As we all are aware that, SVLDRS was introduced with the twin objectives- First,  finalize the legacy disputes in Central Excise and Service Tax that are pending at various forum and second, encouraging non-compliant taxpayer/tax evaders to declare the tax not paid so far and come under the tax net voluntarily.

The scheme has received huge response but due to this pandemic COVID-19 which has affected the whole of the world has put a break on the scheme too. In regard to this, Taxation and others laws (Relaxation of certain provision) Ordinance 2020 was promulgated 0n 31-03-2020 and the same has been notified in the Gazette of India. This has led to the following changes being made in SVLDRS Module:

  • Extended last date to Issue SVLDRS FORM-2: The Designated Committee Members can issue SVLDRS FORM-2 to the taxpayers on or before 01-05-2020.
  • Extended last date to Issue SVLDRS FORM-3: The Designated Committee Members can issue SVLDRS FORM-3 to the taxpayers on or before 31-05-2020.
  • Extended last date for payment under SVLDRS: The taxpayers will be able to make payment against their SVLDRS-3/Rectified SVLDRS-3 tax dues till 30-06-2020 by creating challans from SVLDRS. The different scenarios are explained below:
S.no                      Cases                                 Validity
1 Applications where SVLDRS-3 has NOT YET been issued New SVLDRS Challans to be generated will have validity till 30-06-2020

(Provision  of 30 days duration calculated from the date of issue of SVLDRS-3 will not be application)

2 Applications where SVLDRS 3 or rectified SVLDRS-3 has been issued, and SVLDRS Challan has not been generated
3 Applications where SVLDRS-3 and Rectified SVLDRS-3 has been issued and thereafter, SVLDRS Challan has also been generated but the payment has not been made for any reason whatsoever, and the validity of SVLDRS Challan has NOT YET expired In SVLDRS Portal, the “Generate Challan” button on the SVLDRS-3 page of the applicant will get enabled and the new SVLDRS challans generated thereafter will have validity till 30-06-2020, so that the applicant will able to make payment till 30-06-2020.
4 Applications where SVLDRS-3 and Rectified SVLDRS-3 has been issued and thereafter, SVLDRS Challan has also been generated but the payment as not been made for any reason whatsoever, and the validity of SVLDRS Challan has expired

Note: Please note that after 01-05-2020 and 31-05-2020, the Designated Committee will not be able to issue SVLDRS FORM-2 and SVLDRS-3 respectively. However, the Designated Committee will be able to issue Rectified SVLDRS-3 after 31-05-2020.

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