
GST Amnesty Scheme 2024: Benefits, Eligibility, & Forms
The GST Amnesty Scheme, introduced under Section 128A of CGST Act, aims to ease the compliance burden on taxpayers by waiving interest and penalties on tax demands raised under Section 73. Effective from November 1, 2024, this scheme encourages businesses to settle outstanding dues and regularise compliance without heavy penalties. Rule 164 of CGST Rules outlines the procedure and conditions for the closure of proceedings. To avail of its benefits, taxpayers must clear payment dues before the specified deadline and submit relevant forms. This article provides a detailed outlook on the GST Amnesty Scheme 2024, including its benefits, eligibility and applicable forms. Hurry up!! Let IndiaFilings experts help clear your GST dues and file the required forms to avail the scheme benefits - fast & accurate! [shortcode_14]Key Highlights on Section 128A - GST Amnesty Scheme
- The GST Amnesty Scheme applies for the financial years 2017-18 to 2019-20. It applies to non-fraudulent cases assessed under Section 73.
- It waives interest under Section 50, penalty or both.
- To qualify for the amnesty, the tax amount due must be paid by the specified deadline - March 31, 2025.
- Applications for waivers must be submitted before June 30, 2025.
- No refunds will be provided if interest or penalties have already been paid.
- A separate application must be filed for multiple notices, statements or orders.
- The waiver is not applicable if an appeal or writ petition is pending and not withdrawn.
- It is not applicable if any amount is payable due to an erroneous refund.
- Further appeal is not allowed against the concluded order.
- Proper and timely filing of forms is essential to avoid rejections and ensure waiver approval.
Eligibility Criteria for the GST Amnesty Scheme
To qualify for the GST Amnesty Scheme, taxpayers must have been assessed under Section 73 (non-fraudulent cases) and received GST demand notices/orders for the financial years 2017-18 to 2019-20. It applies to interest and penalties arising between July 1, 2017, and March 31, 2020, but excludes taxpayers involved in fraudulent cases under Section 74. Meet the criteria? Start clearing your GST dues and file the necessary forms effortlessly with IndiaFilings experts by your side!! [shortcode_14]Types of Forms Related to the GST Amnesty Scheme
The different types of forms involved in the GST Amnesty Scheme outlined in Section 128A of the CGST Act are given below:- GST SPL 01: Used for applying for a waiver related to notices or statements. Ensure to submit the documents mentioned in Table 7 of the form.
- GST SPL 02: Used for waiver applications when a demand order or order in appeal has been issued.
- GST SPL 03: Used for issuing a Show Cause Notice to the Applicant. It provides reasons forissue of Notice, mentions short tax payments if applicable, and includes the date and time for a personal hearing.
- GST SPL 04: Used for replying to the Show Cause Notice. Applicants must submit their reply within one month, along with supporting documents like tax payment proof.
- GST SPL 05: Issued to conclude proceedings if the application or reply is admitted or allowed. Specific timelines are provided for issuing the order based on whether a reply is submitted.
- GST SPL 07: Issued for rejection of an application. It includes reasons like incomplete payments, late payments, or incorrect declarations. The order is appealable, and previous appeals withdrawn for the application can be restored if no new appeal is filed.
- GST SPL 06: Issued when an appellate authority allows an appeal after rejecting the initial application.
- GST SPL 08: Issued when an appellate authority rejects an appeal.
GST Amnesty Scheme: An Overview of the Process
Below is a clear and concise overview of the processing of forms and issuance of orders related to the Section 128A GST Amnesty scheme, from the initial filing to the final approval.- Payment of Tax and Initial Filing:
- After paying the tax, file the appropriate form, GST SPL-01 or GST SPL-02.
- Response Timeline:
- If no reply is received within 3 months, the application is considered Deemed Approved.
- If a reply is received within 3 months, further steps are taken.
- Show Cause Notice (if required):
- If necessary, a Show Cause Notice (GST SPL-03) will be issued to the applicant.
- Submission of Reply:
- Submit a reply to the notice using GST SPL-04 within 1 month of receiving SPL-03.
- Evaluation of Reply:
- If the reply is satisfactory, approval will be granted in GST SPL-05.
- An Order of Rejection (GST SPL-07) will be issued if the reply is unsatisfactory.
- Appeal Process:
- In case of rejection, the applicant can appeal against the order.
- Final Approval or Rejection:
- If the appeal is successful, approval will be granted in GST SPL-06.
- If unsuccessful, the application will be rejected and recorded in GST SPL-08.

Deadlines for the GST Amnesty Scheme
As mentioned above, the GST Amnesty Scheme allows taxpayers to clear their outstanding dues by March 31, 2025. Additionally, the corresponding forms must be submitted by June 30, 2025. This timeline provides businesses sufficient time to comply with the scheme while encouraging them to regularise GST compliance without hefty penalties. Learn more: GST Compliance - A ChecklistCBDT Notification - Clarification of Doubts Related to GST Amnesty Scheme
We have attached below the official CBDT Notification clarifies the various doubts on Section 128A of the CGST Act,Conclusion
The GST Amnesty Scheme 2024 under Section 128A provides a valuable opportunity for taxpayers to regularise their GST compliance by waiving penalties and interest on overdue returns. With extended deadlines, simplified procedures, and financial relief measures, the scheme encourages businesses to settle outstanding dues, re-register cancelled GST accounts, and ensure smoother compliance. This initiative not only supports taxpayers in addressing backlogs but also enhances the overall efficiency of the tax administration system. IndiaFilings provides professional assistance to help you pay your GST dues smoothly and accurately!! [shortcode_14] Author: DINESH PDinesh Pandiyan is our expert content writer who specialises in business registration, tax regulations, trademark laws, and company compliance. His insightful articles deliver clear and actionable advice, helping businesses easily navigate and overcome complex legal and regulatory challenges.
Updated on: December 23rd, 2024
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