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21 November 2020

Time limit for filing declaration under SVLDRS, 2019 has been extended to 31 December 2020 for the persons in the Union Territory of J&K and Ladakh

Central Government, in an endeavour to scale down pending litigations under erstwhile Indirect Tax regime (majorly Service tax and Central Excise Act), announced SVLDR Scheme last year, under which the time limit (extended) for filing declaration was 01 September 2019 to 15 January 2020.

However, due to introduction of Jammu and Kashmir Reorganisation Act, 2019 which came into force w.e.f. 31 October 2019, internet services were disrupted in the Union Territory of J&K and Ladakh during the period in which declaration was to be filed. Thus, considering the difficulties being faced by such persons located in the UT of J&K and Ladakh, Central Government vide SVLDRS, 2019 (Removal of Difficulties) Order, 2020 dated 13 November 2020 & consequential Circular No. 1075/01/2020 - CX dated 14 November 2020 has extended the due date of filing declaration by such persons under SVLDRS, till 31 December 2020.

The gist of extensions is tabulated below for ease of reference-

Last date of Dates for persons situated in States/UTs other than J&K and Ladakh Extended dates for persons situated in UT of J&K and Ladakh
Filing declaration (SVLDRS - 1) 15-Jan-20 31-Dec-20
Issuance of Statement (SVLDRS - 3) by Designated Committee 31-May-20 31-Jan-21
Issuance of Estimate (SVLDRS - 2) by Designated Committee 01-May-20 15-Jan-21
Payment of dues finalized in SVLDRS - 3 30-Jun-20 28-Feb-21

Please note that SVLDR Scheme covers within its ambit 22 enactments other than Service Tax and Central Excise Law, like, Spices Act, 1986, Agricultural Produce Cess Act,1940, Coffee Act, 1942, Produce Cess Act, 1966, Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 etc.