(1)The declaration under section 125 shall be made electronically at https://cbic-gst.gov.in in Form SVLDRS-1 by the declarant ,on or before the 31st December,2019.(2)A separate declaration shall be filed for each case.Explanation. - For the purpose of this rule, a "case" means -(a)a show cause notice, or one or more appeal arising out of such notice which is pending as on the 30th day of June, 2019; or(b)an amount in arrears; or(c)an enquiry or investigation or audit where the amount is quantified on or before the 30th day of June, 2019; or(d)a voluntary disclosure.
