Manual disposal of co-notices application pending at SVLDRS-2 stage
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- By Chetan Kulasri
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- Last Updated on 1 June, 2022
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The CBIC has issued an instruction under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 to provide for manual disposal of all eligible cases for the issuance of Discharge Certificate in Form SVLDRS-4, where the main noticee has paid off tax dues and co-noticees’ applications are pending at Form SVLDRS-2 stage.
Notably, in such cases, Form SVLDRS-4 is to be issued directly and there is no requirement to issue Form SVLDRS-3. Form SVLDRS-3 is to be issued where the amount payable is Nil. Currently, there is no functionality for the issuance of Form SVLDRS-4 directly from Form SVLDRS-2 in the SVLDRS Module.
Considering the additional cost, efforts and time that would be required to make changes in the SVLDRS module, the Board has issued an instruction to manually dispose of such cases and issue Form SVLDRS-4.
Click Here To Read The Full Instruction
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