Last date for filing applications under Sabka Vishwas (Legacy Dispute Resolution) Scheme extended to 31st December, 2020 for UT of Jammu & Kashmir and UT of Ladakh vide Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) Order, 2020 as notified vide Order No. 1/2020-SVLDRS, 2019 Dated: 13th November, 2020.

In a major decision to help the trade and industry in the newly formed Union Territory (UT) of Jammu & Kashmir and UT of Ladakh, the Central Government has decided to extend the period for availing the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme (SVLDRS), 2019 to 31st December, 2020 for eligible taxpayers from these UTs.

This decision would come as a major relief to taxpayers of Jammu & Kashmir and Ladakh who faced genuine difficulties in availing the Scheme during the original period of operation. The extension gives these taxpayers a fresh opportunity to settle their past tax disputes.

SVLDRS, 2019 was introduced on 1st September, 2019 with the objective of reducing litigation and disputes relating to legacy taxes namely, Central Excise and Service Tax so that taxpayers could focus on GST. The Scheme provided taxpayers relief in payment of disputed tax amounts ranging from 70% (of the tax amount) to 40%. It also provided for full waiver of interest and penalty. The Scheme closed on 30.06.2020.

Despite impact of COVID-19, SVLDRS, 2019 evoked an enthusiastic response and a total 1,89,225 number of declarations involving total tax dues of Rs. 89,823 crores were received. The Scheme led to recovery of Rs. 27,866 crores making this the best performing scheme in the history of indirect taxes.

This decision to extend the period for availing the Scheme for the taxpayers of the UT of Jammu & Kashmir and UT of Ladakh would provide them a level playing field with the thousands of other taxpayers across the country who took the advantage of the Scheme.

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Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi

Order No. 1/2020-SVLDRS, 2019

Dated: 13th November, 2020

G.S.R. 715(E).—WHEREAS, sub-section(1) of section 127 of the Finance (No.2) Act, 2019 (23 of 2019) (hereafter in this Order referred to as the said Act) provides that where the amount estimated to be payable by the declarant, as estimated by the designated committee, equals the amount declared by the declarant, then, the designated committee shall issue in electronic form, a statement, indicating the amount payable by the declarant, on or before the 31st day of May, 2020;

AND WHEREAS, sub-section(2) of section 127 of the said Act provides that where the amount estimated to be payable by the declarant, as estimated by the designated committee, exceeds the amount declared by the declarant, then, the designated committee shall issue in electronic form, an estimate of the amount payable by the declarant on or before the 1st day of May, 2020;

AND WHEREAS, sub-section(4) of section 127 of the said Act provides that after hearing the declarant, a statement in electronic form indicating the amount payable by the declarant, shall be issued on or before the 31st day of May, 2020;

AND WHEREAS, sub-section (5) of section 127 of the said Act provides that the declarant shall pay electronically through internet banking, the amount payable as indicated in the statement issued by the designated committee, on or before the 30th day of June, 2020;

AND WHEREAS, the Jammu and Kashmir Reorganisation Act, 2019 (34 of 2019) came into force with effect from the 31st October, 2019 and for considerable period during which the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was open for filing of declaration from Ist September, 2019 till 15th January, 2020, the internet services were disrupted in the Union Territory of Jammu & Kashmir and Union Territory of Ladakh, and these extraordinary circumstances created an impediment in the implementation of the provisions of the said Scheme in so far as the taxpayers in these Union Territories could not avail the benefits of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of the section 134 of the Finance (No.2) Act, 2019 (23 of 2019), the Central Government, hereby makes the following Order, to remove the difficulties, namely:‑

1. Short title.—This Order may be called the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) Order, 2020.

2. It is provided that notwithstanding anything contained in the provisions of sub-section (1), (2), (4) & (5) of section 127 of the said Act and the rules, namely the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, made under the said Act, for the persons in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh, in respect of cases eligible under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, as on thel 5th January, 2020, following timelines are hereby provided:‑

a. The last date for filing of the declaration referred to in sub-rule(1) of rule 3 of the said rules shall be on or before the 31st December, 2020;

b. The last date of issuance of statement under sub-section (1) and (4) of section 127 of the said Act shall be on or before the 31st January, 2021;

c. The last date of issuance of estimate of amount payable under sub-section (2) of section 127 of the said Act shall be on or before the 15th January, 2021;

d. The last date for payment of dues by declarant under sub-section (5) of section 127 of the said Act shall be on or before the 28th February, 2021.

[F.No.267/78/2019-CX.8(Pt. III)]

MAZID KHAN, Under Secy.

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