SEC 128A Amnesty scheme GST
This query is : Resolved
29 January 2025
Hello experts, Under sect 128a GST amnesty scheme, how to deposit GST demand of 2017-18, in case no appeal filed nor deposited amount by DRC 03. Order u/s 73 received online.Suggestions are highly appreciated.
30 January 2025
Application to be made in SPL 02, Payment to be made via debit entry in Electronic Liability Register (ELR) Part II against demand order for which we want to apply for amnesty scheme.
30 January 2025
dear Mr Atit, your reply is not satisfactory, since no link in ELR to make Debit entry.
12 August 2025
Under Section 128A of the CGST Act (introduced via the Finance Act 2023), the GST Amnesty Scheme provides relief for taxpayers with pending demands, where:
No appeal was filed under Section 107 (or the appeal was rejected as time-barred).
Taxpayer is ready to pay the demand without contest.
✅ Key Points for Your Case:
GST demand pertains to FY 2017-18.
Order under Section 73 received online.
No appeal was filed.
No amount deposited via DRC-03 yet.
🔧 Solution: Steps to Avail Section 128A Amnesty Scheme
Check Eligibility
If the order under Section 73 (non-fraud case) was passed on or before 31st March 2023, you are eligible under the amnesty scheme.
For Section 128A to apply, no appeal should have been filed, or if filed, it should have been rejected for being time-barred.
Compute the Payable Amount
Under Section 128A, only the tax amount is to be paid.
Interest and penalty are waived (relief from full penalty and interest).
Make Payment through DRC-03
Access Form DRC-03 on the GST portal.
Choose "Voluntary payment".
Select “Section 73” as the nature of case.
Enter the tax amount only (no interest/penalty).
Pay via cash ledger only (credit ledger cannot be used).
File Declaration in Form GST DRC-01B
This is a mandatory declaration to be filed after payment.
Declare:
GSTIN
Order reference number
Date of order
DRC-03 reference number and payment details.
Timelines
As per Notification No. 53/2023 – Central Tax dated 02-11-2023, the window to avail the amnesty scheme under Section 128A was open till 31st January 2024.
If you have not availed it till then, the scheme has expired.
⚠️ Important:
If the amnesty window is closed, and you haven't paid by the due date, then:
The full demand including interest and penalty is now payable.
You may consider filing appeal via condonation (if justified) or make full payment through DRC-03.
✅ Recommendation:
First, check the date of the order under Section 73.
If still within any new amnesty scheme window (if notified post Jan 2024), avail immediately.
Else, pay the full demand or explore appeal if delay can be justified.
No appeal was filed under Section 107 (or the appeal was rejected as time-barred).
Taxpayer is ready to pay the demand without contest.
✅ Key Points for Your Case:
GST demand pertains to FY 2017-18.
Order under Section 73 received online.
No appeal was filed.
No amount deposited via DRC-03 yet.
🔧 Solution: Steps to Avail Section 128A Amnesty Scheme
Check Eligibility
If the order under Section 73 (non-fraud case) was passed on or before 31st March 2023, you are eligible under the amnesty scheme.
For Section 128A to apply, no appeal should have been filed, or if filed, it should have been rejected for being time-barred.
Compute the Payable Amount
Under Section 128A, only the tax amount is to be paid.
Interest and penalty are waived (relief from full penalty and interest).
Make Payment through DRC-03
Access Form DRC-03 on the GST portal.
Choose "Voluntary payment".
Select “Section 73” as the nature of case.
Enter the tax amount only (no interest/penalty).
Pay via cash ledger only (credit ledger cannot be used).
File Declaration in Form GST DRC-01B
This is a mandatory declaration to be filed after payment.
Declare:
GSTIN
Order reference number
Date of order
DRC-03 reference number and payment details.
Timelines
As per Notification No. 53/2023 – Central Tax dated 02-11-2023, the window to avail the amnesty scheme under Section 128A was open till 31st January 2024.
If you have not availed it till then, the scheme has expired.
⚠️ Important:
If the amnesty window is closed, and you haven't paid by the due date, then:
The full demand including interest and penalty is now payable.
You may consider filing appeal via condonation (if justified) or make full payment through DRC-03.
✅ Recommendation:
First, check the date of the order under Section 73.
If still within any new amnesty scheme window (if notified post Jan 2024), avail immediately.
Else, pay the full demand or explore appeal if delay can be justified.
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