Practical Guide to GST Amnesty

Name: Practical Guide to GST Amnesty
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by Sudhir V S & CA Lakshman Kumar Kadali

Preface	iii
About the Authors	v
About Taxsutra	vii
Table of Cases	xi
CHAPTER 1	�
Introduction to Amnesty Scheme under GST-2024	�
Introduction	1
CHAPTER 2	�
Applicability of Amnesty Scheme under Section 128A	�
A. Applicability	4
B. Cases covered under Section 128A(1)(a) (pending notices)	7
C. Cases covered under Section 128A(1)(b) (pending orders by First Appellate Authority or revisional authority)	12
D. Cases covered under Section 128A(1)(c) (pending orders by Second Appellate Authority)	15
E. Notice issued under Section 74 but re-determination of liability under Section 73 in accordance with Section 75(2) of CGST Act, 2017	17
F. Departmental appeals	17
G. Time periods for which relief is applicable and reliefs available under this Amnesty Scheme	18
H. Not applicable for notices or orders involving erroneous refunds	19
I. SCN or order involving partial demand of erroneous refund and for other reasons	19
J. SCN or order involving partial demand for the period covered under the scheme and for period not covered under the scheme (2020-21)	19
K. SCN or order involving time barred ITC under Section 16(4) demands	19
L. Other issues	20
M. Common Areas for issuing notices	31
N. Frequently asked questions	32
CHAPTER 3	�
Procedure and Conditions for Closure of Proceedings under Section 128A in Respect of Demands issued under Section 73	�
A. Forms in which application to be filed [Rule 164(1) and (2)]	45
B. Documents that are required to be provided along with application [Rule 164(1), (2) and (7)]	46
C. Procedure for making payment under the scheme [Rule 164(1) and (2)]	47
D. Procedure to be followed in case of demands involving partially on account of erroneous refund and partially for other reasons	48
E. Procedure to be followed in case of demands involving partially on account of periods covered under the scheme and partially for the periods not covered under the Scheme:	48
F. The tax amount to be paid under the scheme, the due date of payment and time limit for filing application under the scheme	49
G. The authority to whom the application shall be filed	52
H. Procedure to be followed by proper officer after filing the application	53
I. Summary of forms	55
J. Frequently asked questions	61
CHAPTER 4	�
Relevant Case Laws on Validity of Amnesty Schemes	70
CHAPTER 5	�
Some Possible Measures to be taken up by Government (Revenue Department) to Avoid/Minimise the Disputes	74
CHAPTER 6	�
Extracts of Statutory Provisions	77