Page 53 - GSTL_11th June 2020_Vol 37_Part 2

Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules,
2019 — Circular No. 1071/4/2019-CX.8 amended

Subject : Amendment to Circular No. 1071/4/2019-CX.8, dated 27th August,
2019 issued vide file of even number - Regarding.
As you are aware, certain provisions of Section 127 of the Finance (No. 2)
Act, 2019 were amended by the Central Government vide “The Taxation and
Others Laws (Relaxation of certain Provisions) Ordinance, 2020 (No. 2 of 2020)”,
dated 31st May, 2020. In pursuance of the said amendments, the SVLDRS Rules,
2019 were also amended vide Notification No. 1/2020, dated 14th May, 2020
issued vide F. No. 267/50/2020-CX.8.
2. In view of the above, I am directed to say that the following paras in
Circular No. 1071/4/2019-CX.8, dated 27th August, 2019 (herein after referred as
the said Circular) [2019 (28) G.S.T.L. C12] stand amended to the extent as
mentioned below :-
(i) In para 7, in line 8, of the said circular, for the words “within 90
days”, the words, figures and letters “on or before the 30th day of
June, 2020” shall be substituted.
(ii) In para 10(j), in line 2, of the said circular, for the words “within a
period of thirty days”, the words, figures and letters “on or before the
30th day of June, 2020” shall be substituted.
(iii) In para 11(iii), in line 1, of the said circular for the words ”though this
Scheme provides a period of sixty days of the Designated Committee
to decide on declaration filed by a taxpayer”, the words, figures and
letters “though this Scheme provides that the Designated Committee
shall decide on declaration filed by a taxpayer on or before the 31st
day of May, 2020” shall be substituted.
3. Difficulty, if any, in implementation of this Circular may be brought
to the notice of the Board. Hindi version would follow.
[C.B.I. & C. Instruction F. No. 267/78/2019-CX.8-Pt. III, dated 29-5-2020]

_______

GST LAW TIMES  11th June 2020  53