News Flash
  • Weekly newsletter from Chairman, CBEC dated 20/05/2017 - Click here
  • Classification Scheme for Services under GST, List of Services under reverse charge and Schedule of GST rates for services as decided in the GST Council meeting on 19.05.2017 - Click here
  • Chapter wise, rate wise GST Schedule and GST Compensation Cess rates as decided in the GST Council Meeting held on 18.05.2017 - Click here for Chapter wise, rate wise GST Schedule     Click here for GST Compensation Cess rates
  • Seven Rules and related formats as finally approved by GST Council on 18th May, 2017 Click here
  • PMM-16 and PMM-17 are to be uploaded by CE and ST commissionerates upto 20th may,2017, see DO Letter dated 02.05.2017 of Member (IT) - see details under "Department Officers > Management Information System (MIS)"
  • Providing building wise details of Formations and sanctioned strength in various Cadres - Click here
  • Kind attention: DO Letter from DGHRD enclosing the Reorganized GST formations, their jurisdictions and proposed staff allocation of all formations in CBEC - Click here
  • Kind Attention: GST enrolment window will re-open on June 01, 2017 for 15 days.
  • All Principal CC/DG are required to sent data on vacant land and hired premises by 22.05.2017.
  • Provisional IDs issued to Central Excise and Service Tax business entities registered in ACES till 31.01.2017 and not utilized by the entities are being cancelled as either not required or as non-usable. The IDs issued to entities registered in February and March 2017 or those IDs restored post State VAT cancellation are still active.
  • In case an entity needs a provisional ID to migrate to GST, please contact jurisdictional Central Excise / Service Tax officer to get the new provisional ID. In addition, an email be sent to cbecmitra.helpdesk@icegate.gov.in from the entity's registered email ID in ACES. Kindly quote in the email subject line "PID required to migrate to GST" and provide your Central Excise / Service Tax Registration Number(s) in the email. Any issues faced earlier in enrolment may also be given in the email.
  • The enrolment process on GSTN portal (gst.gov.in) would begin in a few weeks
  • Six training videos are available in DG (Audit) Group in ANTARANG
  • The schedule for three-days 'CBEC GST back end application training' at various NACEN RTIs is uploaded - Click here
  • The GST Awareness Portal of CBEC has gone live.Click here to access the same
  • Draft GST Rules on (1) Accounts and Records (2) Advance Ruling (3) Appeals and Revision . Please see under GST>GST Laws & Rules>Draft Rules.Comments are invited by 27.04.2017 at gst-cbec@gov.in
  • The CGST, the IGST , the UTGST and the GST (Compensation to States ) Acts of Parliament have received the assent of the President and have been published in the Gazette. The Acts can be viewed on the GST webpage
  • Revised GST FAQ and GST Rules are available. For detail please check GST Section.
  • Bill of entry late filing charges and revised relevant date for interest come into effect. -  For details click here
View all

Indirect Tax Dispute Resolution Scheme Rules, 2016

 

Notification No 29/2016-CE(NT) dated 31st May, 2016

 

 

               In exercise of the power conferred by sub-sections (1) and (2) of section 218 of the Finance Act, 2016, (28 of 2016), the Central Government hereby makes the following rules, namely:-

1.  Short title and commencement.-

                      (1)            These rules may be called the Indirect Tax Dispute Resolution Scheme Rules, 2016.

                      (2)            They shall come into force on the 1st day of June, 2016.

2.   Definitions. - In these rules, unless the context otherwise requires, -

                          (a)            "Form" means the Form annexed to these rules;

                       (b)            "Scheme" means the Indirect Tax Dispute Resolution Scheme, 2016, specified under Chapter XI  of the Finance Act,2016 (28 of 2016) ;

                          (c)            "section" means section of the Finance Act,2016 (28 of 2016) ;

                         (d)            words and expressions used in these rules and not defined in these rules but defined in the Scheme under Chapter XI of the Finance Act,2016 (28 of 2016), shall have the meanings respectively assigned to them in that Scheme.

3.   Form of declaration under sub section (1) of section 214 and manner of verification of such declaration in respect the amount payable.-

(1)              The declaration under sub section (1) of section 214 of the Scheme shall be made in Form 1 in respect of the amount payable under the Scheme.

(2)              The declaration under sub section (1) of section 214 shall be verified in the manner indicated therein and shall be signed by the person making such declaration or by any person competent to act on his behalf.

(3)              The declaration under sub-rule (1) shall be furnished in duplicate to the designated authority.

(4)              The designated authority, on receipt of declaration, shall issue a dated acknowledgement thereof in Form 2 as per sub section (1) of section 214 within seven days of the receipt of declaration.

(5)              Copy of the declaration made under sub-rule (1) and the acknowledgement issued by the designated authority under sub-rule (4) shall be furnished within fifteen days of the receipt of acknowledgement by the declarant to the concerned Commissioner (Appeals) before whom the appeal in respect of which the declaration has been made is pending.

(6)              On the receipt of the declaration and acknowledgement, Commissioner (Appeals) shall not proceed with the appeal in respect of which the declaration has been made for a period of sixty days from the date of receipt of information under sub-rule (5)

4.    Form of reporting  deposits made by declarant under sub-section (3) of section 214.-

(1)              Declarant shall, within fifteen days of the receipt of acknowledgement under sub-rule (4) of rule 3, deposit the amounts.

(2)              Declarant shall, within seven days of making the deposit, intimate the designated authority about the deposit made under subsection (3) of section 214 in Form 3.

5.   Form of order under sub-section (4) of section 214.

(1)              The designated authority shall, within fifteen days of receipt of the information about the deposit made under sub-section (3) of section 214, in Form 3, issue the order of discharge of dues in respect of the declaration made under sub section (1) of section 214 in Form 4.

(2)              The declarant shall intimate the concerned Commissioner (Appeals) along with the copy of the order of discharge of dues issued by the designated authority under sub-rule (1) before the expiry of the period of sixty days specified in sub-rule (6) to rule 3.

(3)              On the receipt of the information along with the copy of the order of discharge of dues issued by the designated authority, Commissioner (Appeals) shall remove the appeal from the list of pending appeals with him and intimate the declarant within seven days of the receipt of information under sub-rule (2).



Click here for :   Form1    |    Form2    |    Form3    |    Form4