43rd amnesty scheme valid for asmt 13 taxpayer

Hello JS Reddy,

Regarding the 43rd Amnesty Scheme for late GST 3B return filing, here’s some clarity on your queries:

1) Applicability after receiving Assessment 13 (asmt 13) Notice:

• Generally, the amnesty schemes are designed to encourage taxpayers to regularize their pending liabilities before the initiation of detailed assessments or investigations.

• Once an Assessment 13 notice (which is a notice under GST for detailed scrutiny/assessment) is issued, typically, the opportunity to avail such amnesty schemes may be restricted or disallowed.

• However, this depends on the specific conditions and instructions issued with the scheme, and whether it explicitly excludes taxpayers who are already under assessment notice.

• You should carefully check the official notification of the 43rd Amnesty Scheme and its FAQ or guidelines to see if it allows filing under pending assessments.

2) Your pending GST 3B (Nov 2018 to Nov 2019):

• You mentioned you have filed GST R1 but not the 3B returns for the period, with the actual tax liability and interest & penalty calculated.

• The 43rd Amnesty Scheme (if applicable) usually allows:

  • Waiver or reduction of interest and penalty if you pay the principal amount of tax.

  • Complete or partial waiver of late fees.

• You will likely be required to pay at least the principal GST amount (₹56.6 lakhs) upfront to avail the benefits of waiver on interest and penalty.

How to apply:

• The scheme may require you to:

  • File the pending returns (GST 3B for the relevant period).

  • Pay the applicable amount (principal + reduced interest/penalty or just principal).

  • Submit an application or self-declaration on the GST portal or to the commissioner as specified.

• You should log in to the GST portal and check for any special amnesty scheme option under the “Services” or “Returns” section.

• Alternatively, contact the GST commissioner or local GST office for procedural guidance.

Section Reference:

• The amnesty scheme will be notified under specific GST rules or circulars.

• Commonly, such schemes are framed under Section 129A or related provisions of the CGST Act.

• Refer to the official Central Board of Indirect Taxes and Customs (CBIC) circular/notification number for precise section and guidelines.

My suggestion:

• Since you already have an Assessment 13 notice, it’s critical to consult a GST practitioner or legal advisor who can analyze your specific case and guide you on eligibility for the amnesty.

• Also, contact the GST commissioner’s office for official clarification on your eligibility and payment procedure.