News Flash
  • Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017 Click here
  • Last date to file FORM GSTR-3B for September, 2018 has been extended till 25.10.2018 for all taxpayers Click here
  • Deadline for completion of activity of filing/withdrawal of Departmental Appeals in various Appellate FORA Click here
  • Immediate Attention: Registrationand Requisition Letter issued for Next Dept. Exam. of Inspectors to be held from 04.12.2018 to 07.12.2018. Please download the same from www.nacenkanpur.gov.in.
  • For GST Practitioners enrolled after 24.09.2018, one more examination will be held in December 2018, date of which will be announced in due course.
  • Exam syllabus will be taken “as on 01.09.2018” for the purpose of exam scheduled on 31.10.2018
  • Result of Departmental Examination for IRS (C&CE) Group "A" Officer Trainees held from 03rd July to 09th July 2018 in respect of 69th Batch. Click here
  • Nomination For Two-Days Training on Risk Management System in Customs, Role of LRMs & Post Clearance Audit for Group A Officers of CBIC on 19th & 20th November, 2018 at NACIN, Faridabad. Click here
  • Request for Proposal (RFP) for organizing one-week International Attachment on Public Policy and Leadership for the 69th Batch of IRS (C&CE) Officer Trainees. Click here
  • Maintaining data regarding reservation, vacancies and promotion in Group B and C. Click here
  • Attention of all CCs/DGs : Please ensure registration of DDOs under your charge under TDS provisions.For Details Click here
  • Drawing Competition under Swachhta Action Plan 2018 Click here
  • CGST Rules, 2017 as amended up to 09.10.2018 have been uploaded
  • FINAL Seniority list in the grade of Commissioner of Customs & Central Excise (SAG) for the period 2008-09 to 2011-12 Click here
  • Rule 96(10) prospectively amended to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports.
  • Transfer/Posting in the grade of Pr. Commissioner / Commissioners of Customs, GST & Central Excise - AGT-2018 Click here
  • The Templates (MPRs) for Corporate Insolvency Resolution Process (CIRP) (TAR-CE-7, TAR-CE-8, TAR-CUS-7, TAR-CUS-8, TAR-ST-7, TAR-ST-8, TAR-GST-7 and TAR-GST-8,) have been hosted on DDM website. Central Excise & GST Commissionerates as well as Customs Commissionerates are requested to upload the Corporate Insolvency Resolution Process (CIRP) data starting from the month of April, 2018 at the earliest.
  • Nominations for TADAT course for CBIC Officers Click here
  • Circular No. 1067/6/2018-CX dated 5th October, 2018 reg. Online registration and online filing of claims by eligible units under Scheme of Budgetary SupportClick here
  • Call for nominations for Master Degree Programmes by Lee Kuan Yew School of Public Policy (LKYSPP) for the academic year 2019 Click here
  • Implementation of Tax Deduction at Source (TDS) under GST-regClick here
  • Attention all DDO'S for implementation of Tax Deduction at Source (TDS) under GST w.e.f. 01st October,2018Click Here Circluar   |  Enclosures
  • Member(Admin) DO regarding SHS & Expenditure under O.E. Swachhta during the FY 2018-19 . Click here
  • Details of Prospective Training by NACIN and its ZTIs & RTIs in October, 2018 . Click here
  • Swachhta Uday Booklet is available now.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