Circular No.: ES/376/2020-21 18th November, 2020
To: Members of the Council
Sub: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) Order 2020 dated 13.11.2020 - procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc
CBIC has issued Circular No 1075/01/2020-CX dated 14th November, 2020 on the above subject.
To obviate the hardship faced by the taxpayers in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh, in filing declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, during the original period of its operation, due to disruption in the internet services, the Central Government has decided to extend the date of filing of the declaration, by the eligible declarants, in respect of cases eligible under the said Scheme, as on 15th January, 2020, till 31st December, 2020.
Following timelines have been provided by the said Removal of Difficulties (ROD) Order for the filing and verification of declaration thereafter, etc. for the taxpayers in these Union Territories:
Last date for filing of the declaration referred to in sub-rule(1) of rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 shall be on or before 31st December, 2020,
Last date of issuance of statement under sub-section (1) and (4) of section 121 of the Finance (No.2) Act, 2019, shall be on or before 31st January, 2021,
Last date of issuance of estimate of amount payable under sub-section (2) of Section 127 of the Finance (No.2) Act, 2019, shall be on or before 15th January, 2021,
Last date for payment of dues by declarant under sub-section (5) of Section 127 of the Finance (No.2) Act, 2019, shall be on or before 28th February, 2021,
The filling of the declaration and its verifications thereafter, etc. shall be done as per the provisions of the Chapter V of the Finance (No.2) Act, 2019 (23 of 2019), and the rules made thereunder and in accordance with the timelines provided by the said ROD order.
Members are requested to kindly make a note of the above.