Complete Guide to GST Amnesty Scheme 2024–Deadline June 30, 2025 Approaching!

The GST Amnesty Scheme 2024, notified under Section 128A of the CGST Act, offers a significant opportunity for taxpayers to resolve long-pending GST disputes with minimal financial burden. This one-time relief scheme provides a conditional waiver of interest and penalties on tax demands raised under Section 73 for the financial years 2017-18 to 2019-20, provided the entire outstanding tax dues are paid by March 31, 2025. A crucial highlight of the scheme is that applications for availing this waiver must be filed by June 30, 2025—missing this deadline would mean losing access to the relief.

Let’s understand key points and steps to be followed for this amnesty scheme!

Applicable tax period:

The scheme is applicable exclusively for the financial years 2017-18, 2018-19, and 2019-20.

Applicable tax heads:

It offers a waiver of interest and penalties on eligible tax demands. However, tax demands have to be paid in full to avail the scheme.

Due dates:

• To avail the benefits, taxpayers must fully pay the outstanding tax amount by March 31, 2025.
• The application for waiver must be submitted on or before June 30, 2025.
• No refund will be granted for interest or penalties already paid prior to availing the scheme.

Scenarios in which waiver scheme can not be availed:

• The scheme excludes cases involving recovery of amounts arising from erroneous refunds.
• Taxpayers with pending appeals or writ petitions must withdraw them to become eligible; the waiver is not available if such proceedings are ongoing.
• No further appeal is permitted once the order under this scheme is concluded.

Forms to be filed:

Following forms are to be filled for waiver scheme:

‍

Read more about the filing of Form SPL 02.

Important points:

• In case Appeal has been filed against the demand order then it needs to be withdrawn before filing application for waiver. And applicant has to upload:
  
  • Order for Appeal Withdrawal, if available
  • Withdrawal Application where the order for withdrawal has not been issued yet and Order for withdrawal within one month of the issuance of the such order
• In case total demand as per notice or order includes, tax payable besides amount payable due to Section 16(4) which is eligible for Section 16(5) or 16(6):
  
  • Amount payable for SPL-01 or SPL-02 can be reduced by the amount not payable in accordance with section 16(5) or 16(6)
  • If an application is being filed under a waiver scheme, there is no requirement to file a separate Application for rectification of order for Section 16(5) or 16(6) in such a case.

• In case of any Departmental proceedings against the order applied for in waiver scheme by way of an appeal before the Appellate Authority or the Appellate Tribunal or the court or revision by the Revisional Authority and order is issued enhancing tax liability, then additional amount of tax payable needs to be paid within three months from the date of the said order.

• No appeal by taxpayer shall lie against the order for which SPL-02 was filed, where:
  
  • All amounts payable have been paid and  
  • Proceedings are concluded as per the waiver scheme.
• For each notice, statement or order, separate application in SPL-01 or SPL-02 is to be filed.
• Taxpayers who have made the payments through FORM GSTR-3B before the date of coming into force of section 128A i.e. 01st November 2024, shall also be eligible to avail the benefit under the said section. However, any taxpayer who intends to avail the benefit of the said provision on or after the said section comes into force, i.e.1st November 2024 shall be required to make payments necessarily through the modes as prescribed under rule 164 of the CGST Rules.

Conclusion

The GST Amnesty Scheme 2024 offers a valuable opportunity for taxpayers to settle past GST disputes from FY 2017-18 to 2019-20 with a waiver of interest and penalties under Section 73. To avail the benefit, full tax payment must be made by March 31, 2025, and the application must be filed by June 30, 2025. With no room for appeals post-settlement and specific procedural requirements under Rule 164, timely and accurate compliance is key. Eligible taxpayers should act promptly to close past liabilities and reset their GST compliance record.

‍