The Himachal Pradesh government has approved and notified a new scheme, Himachal PradeshSwarn Jayanti(Legacy Cases Resolution) Scheme-2021, to settle all pending legacy cases and recover arrears stuck in cases under litigation. Himachal Pradesh Swarn Jayanti (Legacy Cases Resolution) Scheme-2021 will be available for the pre-GST taxpayers to resolve tax liability and disputes.
The scheme will be valid for six months from its publication in the official gazette of the Himachal Pradesh. It will come in two phases. In the first phase of four months, the dealer is required to pay due tax along with settlement fee at 10% and in the second phase of two months, 150% of the settlement fee as applicable in the earlier phase along with due tax.
Stakeholders or dealers can apply under the scheme by visiting the circle or district office of the department concerned. The dealers will have to deposit applicable settlement fee online in relevant head of account of subsumed enactment and no manual fee will be accepted.