Guidelines for manual selection of returns for Complete Scrutiny during the financial-year 2019-20

1. The parameters for manual selection of returns for Complete Scrutiny during financial year 2019-20 are as under.-

(i) Cases involving addition in an earlier assessment year(s) on a recurring issue of law or fact: –

SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019

Q 1. Who is eligible to file declaration under the SABKA VISHWAS (LEGACY DISPUTE RESOLUTION) SCHEME, 2019?

Ans. Any person falling under the following categories is eligible, subject to other conditions under the Scheme, to file a declaration:

(a) Who has a show cause notice for duty or one or more appeals arising out of such notice pending and where the final hearing has not taken place as on 30.06.2019.

Waive off of filing of FORM ITC-04 for F.Y. 2017-18 & 2018-19 i.e. details of Job work

As per section 143 of The CGST Act 2017 read with Rule 45 of the CGST Rules 2017 , 

A registered person (i.e.“principal”) may send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax. Subject to condition that it will be informed to tax authority and condition prescribed under rule 45 are fulfilled.