Sabka Vishwas / Legacy Dispute Resolution Scheme, 2019

  • Introduced in 2019, the scheme aims to resolve all disputes relating to the erstwhile Service Tax and Central Excise Acts, as well as 26 other Indirect Tax enactments (now subsumed under Goods and Services Tax).
  • It’s Dispute Resolution Component aimed at liquidating the legacy cases of Central Excise and Service Tax that are subsumed in GST and are pending in litigation at various forums.
  • Amnesty Component offers an opportunity to the taxpayers to pay the outstanding tax and be free of any other consequence under the law.
  • The scheme will reduce the litigation expenditure for the government and at the same time, may ....
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