GST Amnesty scheme 2024

 

New GST Amnesty Scheme from November 1, 2024: Key Compliance Details

 

Effective Date: November 1, 2024

 

Purpose: To provide relief to GST-registered taxpayers facing non-fraudulent GST demands for the fiscal years 2017-18 to 2019-20 i.e cases covered under section 73

 

Key Benefits:

 

Waiver of Interest and Penalty: Eligible taxpayers can avail a waiver of interest and penalties on GST tax demands.

One-Time Waiver of Late Fees: A one-time waiver of late fees is also provided.

Eligibility Criteria:

 

GST-Registered Taxpayers: Only GST-registered taxpayers are eligible for the scheme.

Non-Fraudulent Demands: The demands must be non-fraudulent in nature.

Time Period: The scheme applies to demands raised under Section 73 of the CGST Act for the fiscal years 2017-18 to 2019-20.

Procedure for Amnesty scheme:

S. No.	Procedure	Form	Rule	Remarks
1	Application for Waiver (Notice/Statement)	GST SPL-01	164(1)	For waivers related to notices or statements issued under Section 128A(1)(a). * Note: Most  notices/statements already time-barred. * Refer to Table 7 of GST SPL-01 for required documents.
2	Application for Waiver (Demand/Appeal/Revision Order)	GST SPL-02	164(2)	For waivers related to demand orders or orders in appeal/revision under Section 128A(1)(b) or (1)(c). * Refer to Table 7 of GST SPL-01 for required documents.
3	Show Cause Notice (SCN)	GST SPL-03	164(8)	Issued when the officer believes the waiver application is ineligible. * States reasons for potential rejection and any short payment. * Includes date and time for a hearing.
4	Reply to Show Cause Notice	GST SPL-04	164(9)	Applicant can file a reply within one month. * Supporting documents (e.g., tax payment details) can be submitted.
5	Order for Conclusion of Proceedings	GST SPL-05	164(10)	Issued when applications under SPL-01 or SPL-03, or replies to SPL-03, are admitted/allowed. * Officer must issue this order within 3 months of application (if no SCN issued) or within 3 months of reply (if SCN issued). * Proceedings deemed concluded if no order issued within specified timeframes.
6	Order for Rejection of Application	GST SPL-07	164(12)	Issued when the waiver application is rejected. * Details the reason for rejection (e.g., incomplete payment, late payment, non-applicable section). * This order is appealable. If no appeal is filed, the previously withdrawn appeal will be restored.
7	Order after Appeal (if initial application rejected)	GST SPL-06	164(15)(b)(i)	Issued if the appellate authority allows the appeal. * References the initial application form (SPL-01/SPL-02), rejection order (SPL-07), and appeal form (APL-01). * Any false declarations will void the approval and may lead to recovery proceedings.
8	Undertaking for Restored Appeal (for withdrawn appeals)	GST APL-08	164(15)(b)(ii)	Required if an appeal was withdrawn to file for the waiver (applicable to applications under SPL-02). * Applicant undertakes not to file an appeal against the rejection by the Appellate Authority. * Undertaking must be submitted within three months of the order rejecting the appeal against GST SPL-07.

 

Payment of Tax: The taxpayer must pay the full amount of the tax demand.

Submission of Application: The taxpayer must submit an online application for the waiver within a specified timeframe.

Important Dates:

 

Payment Due Date: March 31, 2025

Application Deadline: June 30, 2025

 

Additional Notes:

1.    Please do cost benefit analysis even you are not wrong. Going for Litigation could be a cost and if that cost is lesser than the demand, I strongly suggest you to pay the demand and get the benefit of Amnesty scheme.