The Excise and Taxation Department, Haryana, on May 29, 2026, notified the Haryana One Time Settlement Scheme for Recovery of Outstanding Dues, 2026, which will come into force from June 1, 2026. The scheme has been introduced under the Haryana Settlement of Outstanding Dues Act, 2017 to facilitate recovery and settlement of quantified outstanding tax dues, interest, penalties, and other liabilities pertaining to periods up to June 30, 2017 under specified state tax laws.
The scheme covers outstanding dues under various enactments including the Haryana VAT Act, Central Sales Tax Act, Haryana General Sales Tax Act, Haryana Tax on Luxuries Act, Entertainment Duty Act, Local Area Development Tax Act, and Entry Tax Act. Eligible applicants may apply within 120 days from the commencement date, with separate applications required for each Act and assessment year. A special relief has been granted whereby outstanding dues up to ₹1 lakh for a particular assessment year under a relevant Act stand fully waived, including interest and penalty, without requiring any application.
The scheme also provides substantial waivers through Standard Waiver and Declaration Linked Waiver (DLW) mechanisms, including benefits for submission of pending statutory forms such as C Forms, F Forms, H Forms, E-1/E-2 Forms and VAT declarations. Interest and penalty components are generally waived upon successful settlement, while applicants may pay the settlement amount either in lump sum or in instalments. The scheme is available even where disputes are pending before appellate authorities, subject to withdrawal of such appeals after provisional settlement approval.
[Notification No. 07/ST-1]
