The Central Board of Indirect Taxes (CBIC) has issued the manual processing of declarations filed by the co-noticees under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS).
As per the letter dated June 09, 2020, wherein it was, inter alia, conveyed that in cases where co-noticees’ applications are pending at Form SVLDRS-2 stage and the main noticees have paid tax dues under the scheme, DG (Systems) shall provide functionality for issuance of Form SVLDRS-4 directly from Form SVLDRS-2 stage.
“In all such cases, there was no requirement of issuance of Form SVLDRS-3 as per proviso to rule 6(2) of SVLDRS, Rules 2019 which provides that no statement in Form SVLDRS-3 shall be issued in a case where the amount payable, as determined by the designated committee is nil and there is no appeal pending in a High Court or the Supreme Court. It is noted that in the absence of such functionality in the SVLDRS Module, the concerned designated committees are unable to issue Form SVLDRS-4 in otherwise eligible cases,” the instruction said.
The Board stated that “the matter has been examined by the Board in consultation with DG (Systems) who have informed that creation of such functionality at this stage will incur an additional cost, efforts and time which would be disproportionately high. Further, the Board has noted that such cases are still being reflected as pending at Form SVLDRS-2 stage and the declarants have not been issued discharge certificate in Form SVLDRS-4.”
In view of the above, for proper and efficient administration and implementation of the scheme and in the interest of the declarants for disposal of cases pending at the Form SVLDRS-2 stage, the Board directed that all such eligible cases for issuance of Form SVLDRS-4 (Discharge Certificate) for the ARNS of co-noticees pending at Form SVLDRS-2 stage, may be disposed of in manual mode.
“Needless to mention that Designated Committees may ensure that the cases fulfil all other eligibility conditions as per law like payment of dues by and issuance of Form SVLDRS-4 to the main noticee etc. A report on such cases processed manually should be sent to O/o Pr. DG Systems for reference and record,” the instruction stated.
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