Regarding Deadline for Amnesty Scheme 2024 to Resolve Pre-GST Tax Arrears

This query is : Resolved

Suresh S. Tejwani (Querist)
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02 January 2025 What is the last date to apply for the amnesty scheme(vsv) for gst..?
is the date of above is extended or not?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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02 January 2025 GST Amnesty Scheme -2024 w.e.f. 01.11.2024
Introduction of Sec.128A & Rule 164 in the CGST Act
Section 128A: Waiver of Interest or penalty or both relating to demand raised u/s 73.
Rule 164 : Procedure and conditions for closure of proceedings u/s 128A of CGST Act.
Key Highlights :
Applicable for tax period between 01.07.2017 to 31.03.2020
Waiver of Interest u/s 50 or Penalty or both is provided, not Tax.
To avail benefits of amnesty, full amount of tax must be paid before specified dates i.e. 31.03.2025
Application for waiver must be submitted before 30.06.2025.
No refund will be made, if interest & penalty already paid.
If multiple notices/statements/orders issued, file separate application for each notice/statement/order.
Waiver is not applicable if an appeal or writ petition filed is pending and not withdrawn the same.
Waiver is not applicable, if any amount payable on account of erroneous refund.
Section 128(4) prohibits further appeal against the concluded order.

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