Overview
- The scheme runs from October 1 to December 12, 2025 for taxpayers whose assessment orders were finalized by September 30, 2025.
- It covers about 20,039 legacy cases totaling roughly ₹11,968.88 crore across multiple pre-GST laws.
- A tiered design provides 100% waivers on interest and penalties plus 50%/25%/10% tax relief by demand size, with an estimated ₹3,344.50 crore recoverable if fully utilized.
- A separate one-time policy targets 1,688 default cases involving rice mills to cut litigation and help revive units for future procurement cycles.
- The cabinet also cleared a Special NIA Court in Mohali, granted sanction to prosecute former minister Sadhu Singh Dharamsot, and approved amendments to property and state GST laws.