GST Amnesty Scheme: Last few days left for payment of tax to apply for the scheme using SPL-02 form Sivakumar Ramjee says: "If a taxpayer fails to pay the outstanding tax by March 31, 2025, they will not be eligible to apply for the amnesty benefits, even if they attempt to submit the application before June 30, 2025."
If an eligible GST registered taxpayer needs to apply for the GST Amnesty Scheme under Section 128A then he/she needs to apply for it on or before June 30, 2025. However, there is a catch, which is you need to pay the full tax demand’s principal amount on or before March 31, 2025. So, in essence there is a deadline to apply for the scheme (June 2025) and a deadline to pay the tax demand amount (March 2025). Once all of these formalities are completed and your Amnesty application is accepted by the GST authorities, they will grant you total relief from any pending GST tax demand including waiver of interest and penalty.#sr_widget.onDemand p, #stock_pro.onDemand p{font-size: 14px;line-height: 1.28;} .onDemand .live_stock{left:17px;padding:1px 3px 1px 5px;font-size:12px;font-weight:600;line-height:18px;top:9px} #sr_widget.onDemand .sr_desc{margin:0 auto 0;} #sr_widget.onDemand .sr_desc{color: #024d99;margin-top:10px;} #sr_widget.onDemand .crypto .live_stock .lb-icon{8px 6px 5px 3px !important} #sr_widget.crypto.onDemand a.text{border-bottom:1px solid #ccc;padding-bottom:5px;display:block;width:100%} #sr_widget.onDemand .sr_desc .text p, #stock_pro.onDemand .sr_desc .text p{font-size:12px;font-weight:400;}
Income Tax Guide
Income Tax Slabs FY 2025-26
Income Tax Calculator 2025
New Income Tax Bill 2025
However, as per a Goods and Services Tax Network (GSTN) advisory, there are some technical problems with the Amnesty scheme system and some of it could be solved through a bypass method.
Read below to know more about the GST Amnesty Scheme, how to apply for it and what solution did GSTN offer for those who want to apply but can’t due to technical difficulties.
Deadline to apply for GST Amnesty Scheme: waiver of interest and penalty
In an advisory dated March 21, 2025, GSTN said that for applying for the GST Amnesty Scheme, you need to make the tax payment on or before March 31, 2025. The deadline to submit the application once the tax payment has been made is June 30, 2025.“Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise grievance tickets immediately so that the issue can be resolved,” said GSTN in its advisory.
a:hover{text-decoration:none;} .liveEventMain_widget{margin-top:15px;padding-top:24px;border-top:2px solid #000;position:relative;font-family:Montserrat;} .liveEvent_slider{position:relative;overflow:hidden;} .liveEvent_slider ul{white-space:nowrap;list-style:none;margin-top:12px;} .liveEvent_slider ul.sliderContainer{margin-bottom:30px;} .liveEvent_slider ul li{white-space:normal;width:282px;vertical-align:top;display:inline-block;margin-right:12px;border-radius:12px;box-shadow: 0px 4px 12px 0px #2407461F;background-color:#fff;overflow: hidden;} .images_wrap{position:relative;} .images_wrap .cover_img{object-fit:cover;object-position:center;border-top-left-radius:4px;border-top-right-radius:4px;} .images_wrap .author_img{position:absolute;left:10px;top:13px;border-radius:10px;} .images_wrap::before{background-image: linear-gradient(180deg, rgba(11, 11, 46, 0) 20.31%, rgba(11, 11, 46, .6) 61.46%, #0b0b2e);content: "";height: 100%;left: 0;position: absolute;right: 0;width: 100%;} .liveEventMain_widget .details{padding:12px;} .liveEventMain_widget .category{font-size:12px;line-height:14px;font-weight:700;color:#6a11b0;margin-bottom:8px;} .liveEventMain_widget .course_name{font-size:16px;line-height:20px;font-family:Faustina;-webkit-line-clamp:2;overflow:hidden;height:40px;display:-webkit-box;-webkit-box-orient:vertical;font-weight:600;color:#000;} .liveEventMain_widget .details .author_name{font-size:13px;line-height:16px;color:#333;font-weight:400;margin-top:4px;-webkit-line-clamp:2;overflow:hidden;height:32px;display:-webkit-box;-webkit-box-orient:vertical;} .liveEventMain_widget .view{border: 1.5px solid #D51131; display: block; padding: 8px 0; text-align: center; border-radius: 4px; font-size: 14px; line-height: 16px; color: #D51131; margin-top: 12px; width: 100%; font-family: Montserrat; font-weight: 600; cursor: pointer;} .liveEventMain_widget .view span{display: inline-block; width: 6px; height: 6px; border-top: 1.5px solid #ed193b; border-left: 1.5px solid #ed193b; transform: rotate(90deg); position: relative; left: 5px; top: -2px;} .liveEventMain_widget .view span::after{content: ''; display: inline-block; width: 11px; border-top: 1.5px solid #ed193b; transform: rotate(45deg); position: absolute; top: 3px; left: -2px;} .liveEventMain_widget .arrow_btn{width: 26px; height: 25px; position: absolute; z-index: 11; background-size: 312px; cursor: pointer;} .liveEventMain_widget .nextprev-btn{display:inline-block;width: 100%; position: absolute; top: 59%;} .liveEventMain_widget .prev-btn{background-position: -212px -2px;left: -12px;} .liveEventMain_widget .next-btn{background-position: -241px -2px; right: -3px;left:unset;} .liveEventMain_widget .arrow_btn.disable{opacity:0.5;} .liveEventMain_widget .ts-dots{display:inline-block;position:absolute;top:34px;right:10px;} .liveEventMain_widget .ts-dots ul{display:inline-block;} .liveEventMain_widget .ts-dots li{width:7px;height:7px;border-radius:50%;background-color:#cdcdcd;margin:0 2px;display:inline-block;} .liveEventMain_widget .ts-dots li span{display:none;} .liveEventMain_widget .ts-dots li.active{background-color:#ed193b;} .liveEventMain_widget .topContain { display: flex; align-items: center; gap: 6px; } .liveEventMain_widget .topContain .imgBox { max-width: 40px; } .liveEventMain_widget .topContain .logoTitle { font-family: "Montserrat", "Verdana"; font-weight: 700; font-size: 20px; line-height: 100%; } .liveEventMain_widget .topContain .logoSubTitle{ position: relative; font-size: 18px; font-weight: 500; line-height: 1.2; color: #747474; margin-left: 24px; } .liveEventMain_widget .topContain .logoSubTitle:before{ content:''; position: absolute; left: -13px; top: 0; width: 1px; height: 100%; background-color: #838383; } .liveEventMain_widget .liveEvent_slider .liveEventCardContainer{ } .liveEventMain_widget .liveEvent_slider .liveEventCardContainer .liveEventCard{ display: flex; } .liveEventMain_widget .liveEvent_slider .liveEventCardContainer .liveEventCoverImg{ }
Live Events
Sivakumar Ramjee, Executive Director- Nangia Andersen LLP, says, “If a taxpayer fails to pay the outstanding tax by March 31, 2025, they will not be eligible to apply for the amnesty benefits, even if they attempt to submit the application before June 30, 2025. Timely payment of the tax dues is a prerequisite for availing the scheme's benefits.”
What did GSTN say about the GST Amnesty Scheme under Section 128A?
In the advisory dated March 21, 2025, GSTN said that they are working on solving the following grievances:“Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and the team is working to resolve the issues at the earliest.
Order number is not available in dropdown for selection in SPL 02.Order details are not getting auto populated after selection of a particular order in SPL 02.Payment details are not getting auto populated in Table 4 of SPL 02.After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, taxpayers are not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A.Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order.
Solution offered by GSTN for the problems mentioned above:
DRC-03/DRC-03A related problem: In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category ‘Others’. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.SPL-02 form related problems: If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in the electronic liability ledger on the GST portal. Then the taxpayer can proceed for filing a waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register.
GST tax demand notices issued under Section 73 are only eligible for the Amnesty Scheme
According to Ramjee, the relief in the nature of the Amnesty scheme applies only to demands issued under Section 73 of the CGST Act, which typically pertain to non-fraudulent cases of tax shortfalls for the financial years 2017-18, 2018-19, and 2019-20.“Cases involving fraudulent activities, wilful mis-statements, or suppression of facts (covered under Section 74) are not eligible for this amnesty,” says Ramjee.
GST notices under Section 74 can be converted to Section 73 for becoming eligible for Amnesty Scheme
Chartered Accountant Bimal Jain, founder, A2Z Taxcorp LLP says, “A taxpayer can get their Section 74 (fraud cases) GST demand notices converted to Section 73 (non-fraud) cases. It can be done, if notices issued under section 74 is remanded back to proper officer for deciding the cases under section 73 of the CGST Act, by these three authority:GST Appellate authorityGST Tribunal (this option can’t be used right now as the Tribunal is yet to be formed)Writ petition in High Court.“If the application for conversion of GST tax demand notice is accepted by the authorities, then the taxpayer gets a six month window starting from the date of the order passed under section 73 of the CGST Act, to make the payment and apply for the Amnesty Scheme. This six-month deadline for payment of taxes is from the date of order and as such it does not matter whether the June 2025 or March 2025 deadline is already over for applying for the Amnesty Scheme.”
Jain further says: “If during this period, if the online facility to make an application for Amnesty scheme is not available, then a ticket needs to be raised on GSTN and then, if issue does not resolve, then the application could be filed either manually offline or online through the portal, as per the resolution given by GSTN.”
#sr_widget.onDemand p, #stock_pro.onDemand p{font-size: 14px;line-height: 1.28;} .onDemand .live_stock{left:17px;padding:1px 3px 1px 5px;font-size:12px;font-weight:600;line-height:18px;top:9px} #sr_widget.onDemand .sr_desc{margin:0 auto 0;} #sr_widget.onDemand .sr_desc{color: #024d99;margin-top:10px;} #sr_widget.onDemand .crypto .live_stock .lb-icon{8px 6px 5px 3px !important} #sr_widget.crypto.onDemand a.text{border-bottom:1px solid #ccc;padding-bottom:5px;display:block;width:100%} #sr_widget.onDemand .sr_desc .text p, #stock_pro.onDemand .sr_desc .text p{font-size:12px;font-weight:400;}
This story originally appeared on: India Times - Author:Faqs of Insurances
