Amnesty Scheme 2025: Apply for GST Amnesty Scheme u/s 128A before 31st March 2025; Don’t Miss Out this Last Opportunity

The Goods and Services Tax (GST) Amnesty Scheme was implemented to help taxpayers with outstanding tax liabilities and legal proceedings from the financial years 2017-18, 2018-19, and 2019-20.

The scheme allows taxpayers to pay their tax liabilities with lower penalties and interest if they meet the requirements within the time frame specified. The following is a detailed guide to the GST Amnesty Scheme based on the procedural forms and steps mentioned in the reference table.

GST Amnesty Scheme Forms and Stages

The GST Amnesty Scheme covers several forms depending on the stage of litigation or processes. These forms instruct taxpayers on how to apply for amnesty and pay their taxes.

(A) Forms and Stages of Amnesty

SPL-01: Application for Amnesty When Show Cause Notice (SCN) Issued and Order Pending

• Taxpayers must file SPL-01 along with DRC-03 and cancel any outstanding writ orders within one month.
• The deadline for paying taxes is March 31, 2025
• Amnesty application to be filed within three months, by June 30, 2025.
• Section 128A(1)(a) and Rule 164(1) is relevant.

SPL-02: Applications for Amnesty When an Order-in-Original (OIO) is issued, the appeal is not filed

• Taxpayers must submit SPL-02 and ensure that their tax payments are recorded in the Electronic Liability Ledger.
• The deadline for paying taxes is March 31, 2025
• Amnesty application to be filed within three months, by June 30, 2025.
• Section 128A(1)(b) and Rule 164(2) are relevant.

SPL-02: Application for Amnesty after an Order-in-Appeal (OIA) is issued

• If taxpayers make payments using DRC-03, they must file DRC-03A to offset the already paid amount.
• The payment deadline is March 31st, 2025
• Amnesty application to be filed within three months, by June 30, 2025.
• Section 128A(1)(c) and Rule 164(2) are relevant.

SPL-02: Application for Amnesty When OIA Converted From 74 To 73 by Higher Authorities (FAA/GSTAT/HC/SC)

• Taxpayers must file the APL-1W (Appeal withdrawal order) within one month.
• Payment is due within 6 months of the date of the conversion order.
• Proviso to Section 128A(1) and Rule 164(2) are relevant.

SPL-03: Notice When Applications Under Section 128A Are Subject to Rejection

• When an application fails to meet the eligibility conditions, it is issued by the proper officer.
• The Show Cause Notice (SCN) will be issued within three months of receiving the application.
• Rule 164(8) is relevant.

SPL-04: Reply to Show Cause Notice (SCN)

• Taxpayers must respond to the SCN within one month of its issue.
• Relevant rule is Rule 164(9).

(B) Orders for the Proceeding’s Conclusion or Rejection

SPL-05: Order for the Conclusion of Proceedings under Section 128A – Drop Order

• Taxpayers must pay interest and penalties on the “erroneous refund” component as well as liabilities incurred outside of the scheme period within three months of receiving the drop order.
• Relevant rules are Rule 164(10) and (11).

SPL-07: Order for Rejecting Application Submitted Under Section 128A

• Section 107 allows taxpayers to file an appeal within 3+1 months or to reinstate the original appeal.
• Order to be issued:
  • Within three months of receiving the application (if the SCN is not obtained).
  • Within three months of replying to SCN (if issued and responded to).
  • If there is no response to SCN, it will be within four months.
• Rule 164(12) is relevant.

APL-01: Appeal Against Rejection Order

If their amnesty application is rejected, taxpayers have the right to file an appeal.

SPL-06: Order for Conclusion of Proceedings under Section 128A – Drop Order by Appellate Authority

• Like SPL-05, but issued by the Appellate Authority.
• Rule 164(15) is relevant.

SPL-08: Undertaking that no appeal will be filed against the “Amnesty Rejection Order” to restore the original appeal

• The submission must be made within three months of the appeal authority’s rejection order.
• Rule 164(15)(b)(ii) is the relevant rule here.

Key Compliance Deadlines

To ensure successful participation in the amnesty initiative, taxpayers must meet the following deadlines:

• The deadline for tax payments under the amnesty scheme is March 31, 2025.
• The deadline for filing amnesty applications in various categories is June 30th, 2025.
• Within six months, the appeal can be withdrawn, and payments for converted cases will be completed.
• Within three months, the deadlines for orders related to conclusion, rejection, or SCN issuance.
• If a SCN reply is pending, the order must be issued within 4 months.

Conclusion

The GST Amnesty Scheme for the financial years 2017-18, 2018-19, and 2019-20 provides an invaluable opportunity for taxpayers to settle outstanding liabilities with lower penalties. Understanding the required documents and dates is important for compliance and taking advantage of the benefits of this scheme. Taxpayers are advised to act fast and finish all necessary payments and files before the deadlines to avoid legal issues.

To ensure a seamless amnesty process and more clarification, seek a professional tax advisor or chartered accountant.