Under the rule, all declarations have to be made electronically in the prescribed format.
For each case under the amnesty scheme such as a show cause notice, or one or more appeal arising out of such notice which is pending as on June 30, 2019, separate declarations have to be made.
"On receipt of declaration, an auto acknowledgement bearing a unique reference number shall be generated by the system," the CBIC notification said.
It said that the declaration made under Section 125, except when it relates to a case of voluntary disclosure of an amount of duty, shall be verified by the designated committee based on the particulars furnished by the declarant as well as the records available with the department.
"Where the amount estimated to be payable by the declarant exceeds the amount declared by the declarant, then, the designated committee shall issue electronically, within thirty days of the date of receipt of the declaration under sub-rule (1) of rule 3, in Form SVLDRS-2, an estimate of the amount payable by the declarant along with a notice of opportunity for personal hearing," the notification said.
The Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 seeks to resolve about 1.5 lakh cases involving an amount of Rs 3.75 lakh crore pending before Commissioner (Appeals), CESTAT, High Courts and the Supreme Court.
These cases termed as legacy cases are related to Central excise Duty, services tax and central cesses which have now been subsumed in Goods & Services Tax (GST).
( With inputs from IANS )