Indirect Tax Dispute Resolution Scheme Rules 2016

CBEC vide Notification No.29/2016-Central Excise (N.T.), Dated May 31, 2016 [F No 1080/ 06/DLA/ IDRS/2016] has published the Indirect Tax Dispute Resolution Scheme Rules, 2016 as under:

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.

  1. 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.

  1. 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)

  1. 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.

  1. 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).

Form-1  Form-2  Form-3  Form-4  Form-5

Source:http://www.cbec.gov.in/resources//htdocs-cbec/excise/cx-act/notifications/notfns-2016/cx-nt2016/cent29-2016.pdf