Page 28 - GSTL_11th June 2020_Vol 37_Part 2
P. 28

J36                           GST LAW TIMES                      [ Vol. 37
                                     ments to the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019
                                     vide Notification No. 1/2020, dated 14-5-2020 the C.B.I. & C. has amended Circu-
                                     lar No. 1071/4/2019-CX.8, dated 27-8-2019 to provide that :
                                            (i)  Fixed timelines for the various processes involved in the Scheme are
                                                 to be strictly adhered to so that the entire process of filing of decla-
                                                 ration to communication of Department’s decision and to payment
                                                 gets completed on or before 30-6-2020.
                                            (ii)  The declarant should pay the amount indicated in the Statement
                                                 issued by the Designated Committee on or before 30-6-2020.
                                            (iii)  Though this Scheme provides that the Designated Committee shall
                                                 decide on declaration filed by a taxpayer on or before 31-5-2020, a
                                                 speedier disposal is expected by the Board. — C.B.I. & C. Instruction
                                                 F. No. 267/78/2019-CX.8-Pt. III, dated 29-5-2020. (See page C7)

                                                                     _______


















































                                                           GST LAW TIMES      11th June 2020      28
   23   24   25   26   27   28   29   30   31   32   33