Delhi Tax Amnesty Scheme: Settle Pre-GST Dues Easily
The Delhi government has announced a Tax Amnesty Scheme for pre-GST disputes, aiming to resolve legacy VAT, CST, and Entry Tax matters. This one-time scheme offers a window for taxpayers to clear old dues with significant waivers on interest and penalty, aligning with similar amnesty drives by other states and the Centre.
Let’s break down who can benefit, what taxes are covered, and how to apply.
What is the Delhi Tax Amnesty Scheme?
The scheme is part of the “Vivad se Vishwas” initiative for state taxes, approved by the Delhi Cabinet on 9 July 2025. It targets resolution of disputes under:
- Delhi VAT Act, 2004
- Central Sales Tax Act, 1956 (CST)
- Delhi Tax on Entry of Goods Act, 2002
Focus Keyphrase: Delhi Tax Amnesty Scheme
Key Features of Delhi Tax Amnesty Scheme
- Applicable Period: Pre-GST regime (before 1 July 2017)
- Eligible Taxes: VAT, CST, Entry Tax
- Benefit Offered:
- 100% waiver of interest and penalty (in most cases)
- Relief on disputed tax demand (in some slabs)
- Cases Covered:
- Disputes pending in appeal
- Assessment dues
- Recovery or audit notices
- Scheme Period: Likely open from August to October 2025 (to be notified officially)
Eligibility Criteria
✔ Businesses and dealers registered under DVAT/CST laws
✔ Taxpayers with pending disputes or assessments
✔ Cases involving recovery notices or show-cause
✘ Not applicable to cases involving fraud or suppression of sales
✘ Not for post-GST disputes
How to Avail the Scheme – Step-by-Step
- Visit the official portal of Delhi’s Department of Trade & Taxes – dtt.delhi.gov.in
- Login/Register using TIN and PAN
- Apply under the designated “Vivad se Vishwas” tab
- Select the type of tax and relevant assessment year
- Auto-calculate eligible tax, penalty, interest
- Pay the tax as per the demand generated
- Download the discharge certificate after payment
Legal Backing and Policy Reference
- Approved by the Council of Ministers, GNCTD
- Part of Delhi’s Budget 2025–26 promise to streamline old dues
- Mirrors Central schemes like Sabka Vishwas (Indirect Tax Dispute Resolution), 2019
Expert View:
“Delhi’s tax amnesty is a win-win. Businesses get clean records, and the government recovers old revenue. Filing early ensures faster disposal.” – Tax Consultant, Efiletax
Comparison: Delhi Scheme vs. Sabka Vishwas
| Feature | Delhi Amnesty 2025 | Sabka Vishwas 2019 |
|---|---|---|
| Applicable Taxes | VAT, CST, Entry Tax | Service Tax, Excise |
| Time Period | Pre-GST (till 2017) | Pre-GST (till 2017) |
| Waiver Offered | Up to 100% | Up to 70–100% |
| Application Mode | Online via DTT portal | Online via CBIC portal |
| Deadline | TBA (Aug–Oct 2025 likely) | Closed in 2019 |
Common Mistakes to Avoid
- Waiting till last week – server slowdowns are common
- Selecting wrong assessment year or tax head
- Not reconciling books before submission
Why It Matters for Delhi Businesses
- Removes uncertainty around old tax liabilities
- Enables clean GST transition for past-period dealers
- Helps revive blocked input tax refunds or compliance status
FAQs
Q1. Can I apply if my appeal is pending before Tribunal?
Yes, as long as the dispute pertains to pre-GST VAT/CST/Entry Tax.
Q2. Will I get immunity from prosecution?
Yes, once dues are settled under the scheme, prosecution for that case will be dropped.
Q3. Can I revise my application after submission?
No. So double-check data before submission.
Final Words
The Delhi Tax Amnesty Scheme is a golden opportunity to clear the slate on pre-GST dues without fighting prolonged litigation. If you or your clients have legacy VAT or CST cases stuck in appeals or audits, now’s the time to act.
Need help filing under the scheme?
👉 Talk to an Efiletax expert today and resolve old tax disputes quickly and legally.
Snippet Summary (for Google):
Delhi Tax Amnesty Scheme 2025 helps settle VAT, CST, and Entry Tax dues from the pre-GST era. Get 100% waiver on interest and penalty. Learn how to apply online.