Step-wise Guide for Availing Service Tax Amnesty Scheme
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Procedure for availing the VCES scheme
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Step 1 |
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If the declarant is not registered, then he is first required to get himself registered and then apply for this scheme. |
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Step 2 |
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After registration, the declarant shall make a declaration in Form VCES-1 to the designated authority (AC/DC Technical, Head quarter office) before 31.12.2013. |
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Step 3 |
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On receipt of Form VCES- 1, the designated authority will issue acknowledgement of declaration in Form VCES-2 within 7 working days from the date of receipt of declaration. |
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Step 4 |
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The declarant is required to pay not less than 50% of tax dues by 31st December 2013. Balance by 30th June 2014 and if not paid, can be paid by 31st December, 2014 alongwith interest from 1st July 2014. |
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Cenvat credit cannot be utilized for payment of dues (Rule 6(2)). |
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Amount paid shall not be refundable. |
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Step 5 |
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On full payment of taxes, the designated authority will issue acknowledgement of discharge in VCES-3 within 7 working days from the date of furnishing of details of tax dues paid in full, along with interest if any. Last date for payment of first installment of 50% of total tax dues is 31.12.2013 and balance amount by 30.06.2014 or 31.12.2014 (with interest). |
Persons not eligible for the scheme
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Person cannot make declaration of tax dues for which |
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SCN (u/s 73 or 73A) |
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Order (u/s 72, 73, 73A) |
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has been issued as on 01-03-2013. [section106(1)] |
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A person who has filed return, declared tax liability but not paid [106(1) proviso] |
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If a SCN or order has been issued on any issue (say taxability or valuation), declaration can not be filed on same issue for subsequent period [106 (1) proviso] |
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Where any inquiry or investigation has been initiated and is pending as on 01.03.2013 by way of |
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Search u/s 82 of FA 1994 |
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Issue of summons u/s 14 of CEA 1944 |
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Issue of notice requiring production of accounts or documents u/s 72 (for best judgment assessment) or under Rule 5A of STR 1994 [Section 106(2)] |
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Where audit has been initiated. |
However, letters requiring production of documents, not mentioning sections 14 (CEA), 72(FA) and rule 5A(STR), would not be treated as covered under section 106(2). [ TRU Circular dated 13.05.2013]
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