CAG audit · Comptroller and Auditor General of India · 2022-12-21

CAG Report No. 14 of 2022 - Performance Audit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

This audit, filed under CAG's GST, Central Excise and Service Tax reports, reviewed the 2019 scheme for settling disputes under central excise and service tax, the legacy taxes GST replaced. It covered 52 Commissionerates. It looked at whether the scheme was rolled out properly, whether cases were settled lawfully, and whether lessons from the earlier VCES scheme were applied. It is relevant to GST because of the overlap at the transition: some discharge certificates wrongly covered periods after GST began.

Read the official report →All GST reports

Key findings and recommendations

  • Irregular relief of Rs. 109.81 crore was given in 28 declarations on ineligible goods.
  • In 625 cases, discharge certificates covered periods on or after 1 July 2017, which is outside the scheme.
  • The portal accepted multiple declarations in 208 cases involving dues of Rs. 273.53 crore.
  • There was weak follow-up on unpaid voluntary disclosures of Rs. 54.22 crore in 264 cases.

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