Indirect Tax Dispute Resolution Scheme Rules,
2016 Notified
[Excise Notification No. 29 (Non Tariff) 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).