Amnesty scheme under GST
This query is : Resolved
06 March 2025
My case is related to FY 2018-19. It's assessment was done u/s 73 with demand of tax n penalty.I moved to appeal where it was rejected. Now can I take benifit of Amnesty scheme. What is its requirement and time limit.
12 August 2025
Yes, you can avail yourself of the GST Amnesty Scheme under Section 128A for the financial year 2018–19, even if your appeal was previously rejected. The scheme offers a waiver of interest and penalties on tax demands under Section 73, provided specific conditions are met.
CAalley
+5
SS Auditors
+5
The Economic Times
+5
ClearTax
+2
Tax Updates
+2
✅ Eligibility Criteria
To qualify for the GST Amnesty Scheme:
Tax Demand: The demand must pertain to the period from July 1, 2017, to March 31, 2020.
taxpowergst.com
+1
Nature of Demand: The demand should be under Section 73, indicating non-fraudulent cases such as clerical errors, delays in filing returns, or short payment of tax.
SS Auditors
+1
Appeal Status: You must withdraw any pending appeals before applying for the scheme. If your appeal was rejected, you can restore the original appeal.
IndiaFilings
+7
IndiaFilings
+7
The Economic Times
+7
Tax Payment: Full payment of the disputed tax must be made by March 31, 2025.
taxpowergst.com
+2
SS Auditors
+2
Application Submission: Submit the application using Form GST SPL-02 by June 30, 2025.
https://www.taxmann.com
+8
Certicom New
+8
taxpowergst.com
+8
📝 Steps to Avail the Scheme
Withdraw Pending Appeal: If your appeal was rejected, you can restore the original appeal by filing an undertaking through the GST Portal.
The Economic Times
+6
IndiaFilings
+6
Infiniteontax
+6
Pay Disputed Tax: Make full payment of the disputed tax amount using Form DRC-03.
consultease.com
+6
Certicom New
+6
taxpowergst.com
+6
Submit Application: Log in to the GST Portal and file Form GST SPL-02, providing details of the payment and appeal status.
SS Auditors
+5
taxpowergst.com
+5
Certicom New
+5
Upload Documents: Attach proof of tax payment and a screenshot showing the appeal status as 'Appeal Withdrawn' or details of the restored appeal.
taxpowergst.com
⏰ Important Deadlines
Tax Payment Deadline: March 31, 2025
Certicom New
Application Submission Deadline: June 30, 2025
CAalley
+5
SS Auditors
+5
The Economic Times
+5
ClearTax
+2
Tax Updates
+2
✅ Eligibility Criteria
To qualify for the GST Amnesty Scheme:
Tax Demand: The demand must pertain to the period from July 1, 2017, to March 31, 2020.
taxpowergst.com
+1
Nature of Demand: The demand should be under Section 73, indicating non-fraudulent cases such as clerical errors, delays in filing returns, or short payment of tax.
SS Auditors
+1
Appeal Status: You must withdraw any pending appeals before applying for the scheme. If your appeal was rejected, you can restore the original appeal.
IndiaFilings
+7
IndiaFilings
+7
The Economic Times
+7
Tax Payment: Full payment of the disputed tax must be made by March 31, 2025.
taxpowergst.com
+2
SS Auditors
+2
Application Submission: Submit the application using Form GST SPL-02 by June 30, 2025.
https://www.taxmann.com
+8
Certicom New
+8
taxpowergst.com
+8
📝 Steps to Avail the Scheme
Withdraw Pending Appeal: If your appeal was rejected, you can restore the original appeal by filing an undertaking through the GST Portal.
The Economic Times
+6
IndiaFilings
+6
Infiniteontax
+6
Pay Disputed Tax: Make full payment of the disputed tax amount using Form DRC-03.
consultease.com
+6
Certicom New
+6
taxpowergst.com
+6
Submit Application: Log in to the GST Portal and file Form GST SPL-02, providing details of the payment and appeal status.
SS Auditors
+5
taxpowergst.com
+5
Certicom New
+5
Upload Documents: Attach proof of tax payment and a screenshot showing the appeal status as 'Appeal Withdrawn' or details of the restored appeal.
taxpowergst.com
⏰ Important Deadlines
Tax Payment Deadline: March 31, 2025
Certicom New
Application Submission Deadline: June 30, 2025
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