Haryana One Time Settlement Scheme for Recovery of Outstanding Dues

This Scheme may be called ‘The Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2017.

The Scheme shall apply to the following relevant Acts :-

  • The Haryana General Sales Tax Act, 1973 (Haryana Act 20 of 1973) (Repealed).Image result for HARYANA VAT
  • The Haryana Value Added Tax Act, 2003 (Haryana Act 6 of 2003).
  • The Central Sales Tax Act, 1956 (Central Act 74 of 1956).
  • The Haryana Local Area Development Tax Act, 2000 (Haryana Act 13 of 2000) (Repealed).
  • The Haryana Tax on Entry of Goods in to Local Areas Act, 2008 (Haryana Act 8 of 2008) (under litigation).
  • The Haryana Tax on Luxuries Act, 2007 (Haryana Act 23 of 2007).
  • The Punjab Entertainment Duty Act, 1955 (Punjab Act 16 of 1955).

Last date to take benefit in this scheme 

A person opting for the Scheme shall apply to the Assessing Authority on or before 28 June, 2017 in Form OTS-1 along-with the proof of full payment of settlement amount payable as per column 3 of table provided in clause 4 of the Scheme.

Benefits

  1. Full amount of tax levied or leviable for the period upto 31 March, 2017 under the Acts covered under the Scheme will be paid – No waiver
  2. 10% of the amount of interest levied or leviable for the period upto 31 March, 2017
    under the Acts covered under the Scheme, will be paid – 90% waiver of amount
    of interest.
  3. (a) 50% of the penalty amount levied for offences of suppression of tax or attempt
    to evade tax under the relevant Acts – 50% of the penalty amount.
    (b) 25% of the penalty amount for other offences under the relevant Acts – 75% of the penalty amount.

Click here to view full scheme.

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