Regarding GST amnesty scheme applicability

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This discussion clarifies the applicability of the GST amnesty scheme under Section 128A of the CGST Act, 2017. It confirms that the scheme covers demands under Section 73 for FY 2019-20, waiving interest and penalties. However, it also states that if an appeal has already been filed against an order issued under Section 73(5), the GST amnesty scheme cannot be opted for, as per Section 128A(3).

Divyesh Ajmera

Divyesh Ajmera (Querist)

23 October 2024 Order of DRC 07 U/S 73(5) issued against SCN issued U/S 73 for FY 2019-20. Such case covered u/s 128A?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

24 October 2024 Yes, your case would be covered under Section 128A of the CGST Act, 2017. This section provides an amnesty scheme for waiving interest and penalties related to GST demands under Section 73 for the financial years including 2019-20.

Divyesh Ajmera

Divyesh Ajmera (Querist)

25 October 2024 If appeal has been filed against order u/s 73(5) then we can opt GST amnesty scheme?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)

25 October 2024 No. Refer: sec. 128A(3) GST act.

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