CBIC Notifies Extension of Due-Dates For Payment Under SVLDRS

Notification No. 01/2020- Central Excise (N.T.)

G.S.R (E)- In exercise of the powers conferred by sub-section (1) and (2) of Section 132 of the Finance (No. 2) Act, 2019 (23 of 2019), the Central Government hereby makes the following rules to amend the Sabka Vishwas ( Legacy Dispute Resolution) Scheme Rules, 2019, namely:-

1.(i) These rules may be called the Sabka Vishwas ( Legacy Dispute Resolution) Scheme Rules, 2020.

(ii) They shall come into force from the date of their publication in the official gazette.

2. In the Sabka Vishwas ( Legacy Dispute Resolution) Scheme Rules, 2019 (hereinafter referred to as the said rules), in rule 6,-

(i) In sub-rule (2) for the words “within a period of sixty days from the date of receipt of the declaration”, the words, figures, and letters “on or before the 31st day of May 2020” shall be substituted.

(ii) In sub-rule (3) for the words “within a period of thirty days from the date of receipt of the declaration under sub-rule (1) of rule 3”, the words, figures, and letters “on or before the 31st day of May 2020” shall be substituted.

3. In the said rules, in rule 7, for the words “within a period of thirty days from the date of its issue”, the words, figures, and letters “on or before the 30th day of June 2020” shall be substituted.

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