GST Amnesty Scheme 2024

Edition: 1st edn., 2025

ISBN: 978-93-4808-055-4

Pages: 368

Author: CA. Ashok Batra

Division 1

Referencer

Referencer 1        Meanings of various terms                                               

Referencer 2        GST Amnesty Scheme 2024 - Section 128A                  

Referencer 3        Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 - Rule 164                                 

Referencer 4        List of Amnesty Scheme and Other Relevant Forms      

Referencer 5        Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024         

Referencer6        FAQs on GST Amnesty Scheme, 2024                           

Referencer 7        Important Last Dates for Various Amnesty Forms         

Division 2

Practice & Procedure

Chapter 1

Objectives and Benefits of GST Amnesty Scheme, 20

1.0  Introduction 

1.2  Challenges which prompted the Government to bring Amnesty Scheme 

1.3  Objectives of the Scheme 

1.4  List of probable benefits of Amnesty Scheme for different stakeholders 

1.5  List of statutory provisions and rules providing statutory backing to the Amnesty Scheme 

1.6  Concluding remarks 

Chapter 2

Scope and Implications of
GST Amnesty Scheme, 2024

2.0  Introduction 

2.1  Specified cases in which Amnesty Scheme shall apply-Section 128A(1)

SCOPE AND IMPLICATIONS OF THE AMNESTY SCHEME

2.1.1   Cases where a notice (show-cause) was originally issued under Section 74(1) but subsequently it is held that such notice (show-cause) is not sustainable due to non-establishment of charges of fraud etc., shall also be eligible to avail the benefit of Amnesty Scheme- First proviso to Section 128A(1)

2.1.2   Benefit of conclusion of the proceedings shall be available only on payment of the additional amount of tax payable within 3 months - Second proviso to Section 128A(1)

2.1.3   No refund of interest and penalty already paid-Third proviso to Section 128A(1)

2.2  Inapplicability of amnesty scheme in case of erroneous refund - Section 128A(2)

2.3  Withdrawal of the pending appeal/writ petition is a must for availment of amnesty scheme-Section 128A(3)

2.4  Consequent upon deemed closure of the proceedings under Section 128A(1), taxpayer shall not be allowed to file an appeal against an order specified in Section 128A(1)(b) or Section 128A(1)(c) - Section 128A(4)

2.5  Concluding remarks 

Chapter 3

Procedure for availing the benefit of
GST Amnesty Scheme, 2024

3.0  Introduction 

3.1  Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73-Rule 164 

DETAILED ANALYSIS OF EACH OF 17 SUB-RULES OF RULE

3.1.1   Filing of application electronically in Form GST SPL-01- Rule 164(1)

3.1.2   Filing of application electronically in Form GST SPL-02- Rule 164(2)

3.1.2.1  Mode of making payment of tax demanded-First proviso to Rule 164(2)

3.1.2.2  Filing of Form GST DRC-03A if payment of tax demanded was made through Form GST DRC-03-Second proviso to Rule 164(2)

3.1.3   Full amount of tax demanded must be paid in those cases where demand partially pertains to erroneous refund and partially pertains to other reasons- Rule 164(3)

3.1.4   Full amount of tax demanded must be paid in those cases where demand partially pertains to eligible period from 01.07.2017 to 31.03.2020 or part thereof and partially to any period after 31.03.2020-Rule 164(4)

3.1.5   Benefit of Sections 16(5) and 16(6) shall be given while determining the amount payable-Rule 164(5)

3.1.6   Application seeking waiver of interest or penalty or both must be filed by 30.06.2025-Rule 164(6)

3.1.6.1  Six months’ time limit for filing application in specified situation-Proviso to Rule 164(6)

3.1.7   Documents evidencing withdrawal of appeal/writ petition must also accompany the application-Rule 164(7)

3.1.7.1  Uploading of copy of application/document filed for withdrawal of appeal/writ petition and uploading of copy of withdrawal order within one month of issuance of said order-Proviso to Rule 164(7)

3.1.8   Issue of notice in Form GST SPL-03 and personal hearing opportunity if the proper officer is of the view that application is liable to be rejected-Rule 164(8)

3.1.9   Filing of reply to the notice within one month in Form GST SPL-04-Rule