GST AMNESTY rectification or spl 02
This query is : Resolved
01 March 2025
in my case DRC 07 issued, no appeal filed.
1. ITC AVAILED disallowed and now eligible.
2.Late filing of GSTR3B.
officer asking to pay full amount of eligible itc
interest and penalties on late filing of GSTR3B asking too file rectification.
guide me officer is right in asking to pay eligible itc
1. ITC AVAILED disallowed and now eligible.
2.Late filing of GSTR3B.
officer asking to pay full amount of eligible itc
interest and penalties on late filing of GSTR3B asking too file rectification.
guide me officer is right in asking to pay eligible itc
11 March 2025
first of all make your query clear with all the details.
Message likes :
1 times
13 March 2025
In my case
Assessment is done in August 2024 and order is also issued for FY 2019-20, I have not filed the Appeal.
1. That I have filed my GSTR3B late in FY 2020-21 (June 2020) along with interest and penalty due to which officer has disallowed my ITC claimed in GSTR3B.
2. That my suppler has filed their GSTR1 late and due to which officer has disallowed certain ITC as it is not matching with GSTR2A. my supplier has also uploaded their Returns before Nov 21.
That officer is not allowing me to claim the ITC due to mismatch in GSTR2A. and asking me to pay the same.
In this how I should file rectification and SPL 02 or booth for as single Financial Year.
Assessment is done in August 2024 and order is also issued for FY 2019-20, I have not filed the Appeal.
1. That I have filed my GSTR3B late in FY 2020-21 (June 2020) along with interest and penalty due to which officer has disallowed my ITC claimed in GSTR3B.
2. That my suppler has filed their GSTR1 late and due to which officer has disallowed certain ITC as it is not matching with GSTR2A. my supplier has also uploaded their Returns before Nov 21.
That officer is not allowing me to claim the ITC due to mismatch in GSTR2A. and asking me to pay the same.
In this how I should file rectification and SPL 02 or booth for as single Financial Year.
12 August 2025
Background Summary:
Assessment for FY 2019-20 completed Aug 2024 (DRC-07 issued).
No appeal filed.
Late filing of GSTR-3B in FY 2020-21 with interest and penalty paid.
ITC was disallowed due to mismatch in GSTR-2A because your supplier filed GSTR-1 late but eventually filed before Nov 2021.
Officer asking to pay the disallowed ITC amount.
You want to know if officer is right and how to do rectification/SPL-02.
Key Points:
ITC Disallowance Due to Late Filing / Mismatch in GSTR-2A:
ITC is allowed only if matching details are uploaded by supplier in their GSTR-1.
If supplier files late, your GSTR-2A will not show the invoice and ITC can get disallowed during assessment.
If supplier has filed returns before November 2021, ITC mismatch issue can be corrected.
Can Eligible ITC be Claimed Post-Assessment?
Since assessment is done, normally ITC cannot be claimed unless you file Rectification application or Revise Return.
Late GSTR-3B filing attracts interest and penalty, which you’ve already paid.
About SPL-02 (Special Amnesty Scheme):
SPL-02 allows rectification or voluntary compliance for missed ITC or other errors during a specific amnesty window.
You can file SPL-02 for the entire Financial Year to claim missed ITC, pay applicable interest and reduced penalty.
Officer asking to pay eligible ITC amount:
If ITC is eligible but disallowed due to technical or timing issues, officer can ask to pay it back with interest & penalty.
You can avoid penalty (or reduce) by filing SPL-02 and paying interest.
Assessment for FY 2019-20 completed Aug 2024 (DRC-07 issued).
No appeal filed.
Late filing of GSTR-3B in FY 2020-21 with interest and penalty paid.
ITC was disallowed due to mismatch in GSTR-2A because your supplier filed GSTR-1 late but eventually filed before Nov 2021.
Officer asking to pay the disallowed ITC amount.
You want to know if officer is right and how to do rectification/SPL-02.
Key Points:
ITC Disallowance Due to Late Filing / Mismatch in GSTR-2A:
ITC is allowed only if matching details are uploaded by supplier in their GSTR-1.
If supplier files late, your GSTR-2A will not show the invoice and ITC can get disallowed during assessment.
If supplier has filed returns before November 2021, ITC mismatch issue can be corrected.
Can Eligible ITC be Claimed Post-Assessment?
Since assessment is done, normally ITC cannot be claimed unless you file Rectification application or Revise Return.
Late GSTR-3B filing attracts interest and penalty, which you’ve already paid.
About SPL-02 (Special Amnesty Scheme):
SPL-02 allows rectification or voluntary compliance for missed ITC or other errors during a specific amnesty window.
You can file SPL-02 for the entire Financial Year to claim missed ITC, pay applicable interest and reduced penalty.
Officer asking to pay eligible ITC amount:
If ITC is eligible but disallowed due to technical or timing issues, officer can ask to pay it back with interest & penalty.
You can avoid penalty (or reduce) by filing SPL-02 and paying interest.
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