Circular, 2020
A circular made under the The Central Excise Act, 1944.
Made under The Central Excise Act, 1944.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
To Sir, Circular No 1075/01/2020-CX Government of India Ministry of Finance Department of Reven~e Central Board of Indirect Taxes and Customs Dated, the 14111 November, -2020.
(1) The Principal Chief Commissioner/Chief Commissioner (CGST & CX), Chandigarh Zone.
Commissionerate.
Subject: Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (R~moval of Difficulties) order 2020 dated 13"' Nov.,2020- procedure for filing of declaration by the eligible declarant in the UT of J & K and UT of Ladakh and its verification thereafter, etc. - reg.
I am directed to draw your attention to the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (Removal of Difficulties) Order, 2920, dated 13"' November, 2020 (hereinafter to be referred as the said ROD Otder) published in the Gazette of India, enclosed).
2 To obviate the hardship faced by the taxpayers in the Union Territory of Jammu and Kashmir and Union Territory of Ladakh, in filing declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 20'.19, during the original period of its operation, due to disruption in the internet service$, the Central Government has decided to extend the date of filing of the declaration, by the eligible dedlarahts, in respect of cases eligible under the said Scheme, as on
3. The following timelines have been provided by the saiq ROD order for th~ filing and verification of declaration thereafter, etc. for the taxpayers jn these Union Territories. a. The last date for filing of the declaration referred to in sui>-rule(1} of rule 3 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 shall be on or before the I;>. The last date of issuance of statement under sub-section (1) and (4) of section 121 of the Finance (No.2) Act, 2019, shall be on or before the 31st Jenuary, 2021; section 127 of the Finance (No.2) Act, 2019, shall be on or before the 15th January, d. The last date for payment of dues by declarant under sub-section (5) of section 127 of the Finance (No.2) Act, 2019, ,shall be on or before the 28th February, 2021.
4. The filling of the declaration and its verifications thereafter, etc. shall be done as per the provisions of the Chapter V of the Finance (No.2) Act, 2019 (23 of 2019) and the rules made thereunder and in accordance with the t,melines provided by the said ROD order.
5. Trade, industry and field formations may be suitably informed.
6. Difficulty, if any, in the implementation of this Circular may be brought to .the notice of the Board. Hindi version will follow.
,,,..r"-'"'i .'-.0' l' \/,'-"i (Mazid Khan) Under Secretary to Govt. of India
Other instruments under the same Act
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- 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017. Notification 2026
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- 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale Notification 2026
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- 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel. Notification 2026
- 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it. Notification 2026
- 08/2026-Central Excise — Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports Notification 2026
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