On how will an applicant come to know about the final decision taken by the designated committee on his or her declaration, the FAQs said: "Within sixty days of filing of a declaration, you will be informed electronically about the final decision taken in the matter".
The dispute resolution component of the scheme is aimed at liquidating the legacy cases of central excise and service tax
that are subsumed in GST and are pending in litigation at various forums. The amnesty component offers an opportunity to taxpayers to pay the outstanding tax and be free of any other consequence under the law. The scheme will become operational from September 1 and continue till December 31, 2019.
More than Rs 3.75 trillion is blocked in service tax and excise litigations.
The scheme, announced by Finance Minister Nirmala Sitharaman in her Budget speech, is especially tailored to free the large number of small taxpayers of their pending disputes with the tax administration, the ministry said.
For all the cases pending in adjudication or appeal, in any forum, the scheme offers a relief of 70 per cent from the duty demand if it is Rs 50 lakh or less, and 50 per cent if it is more than Rs 50 lakh.