27 July 2013
The procedure to be followed for filing declaration and thereafter its compliance has been laid out u/s 107 of the Chapter read with Rules 4, 5, 6 & 7 of the Service Tax Voluntary Compliance Encouragement Rules 2013. A declaration under this scheme shall be submitted to the Designated Officer (DO) [an officer not below Assistant Commissioner as may be notified by the Commissioner – sec 105(1)(c)]. The form to be used for this purpose is Form VCES-1. This declaration shall have to be filed positively by 31.12.2013. Upon receiving such a declaration the DO shall acknowledge the same by issuing a receipt in Form VCES-2 within a period of 7 working days from the date of receipt of declaration. The declarant shall pay the tax as declared by him in Form VCES-1 as follows: Not less than 50% of total tax dues – on or before 31.12.2013 Balance Tax dues shall be paid: By 30.06.2014 – without interest On and from 01.07.2014 – along with interest as applicable u/s 75 or 73B The declarant shall furnish particulars of such tax payment to the DO from time to time. With every such intimation, the declarant shall annex a copy VCES-2. It is most important to note here that the declared tax dues cannot be paid by utilization of Cenvat Credit balance available with the declarant, if any. [Rule 6(2) of VCES Rules 2013]
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