FAQs on Maharashtra Amnesty 2023

As part of its latest Budget announcements, the Maharashtra government announced an ‘Amnesty Scheme’ called as ‘Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2023’, earlier this month.

This Amnesty Scheme applies to different taxes assessed by the GST Department prior to the implementation of the GST Act, and it will be in effect from May 1, 2023 to October 31, 2023.

Recently, Maha Government released Frequently asked question on this Amnesty Scheme 2023.

FAQ REGARDING FILING OF AMNESTY APPLICATION AND UPLOADING .TXT FILE

Q. How can I apply for Amnesty Scheme 2023 declared by the GST Department, Government of Maharashtra?

Ans: The Applicant can apply for Amnesty Scheme 2023 through Online mode only. The applicant can download Offline Excel Template in Form-I and Form-IA as applicable, provided in Electronic forms in Download segment of mahagst Portal namely: –

Form-1: – For making Amnesty application against any Statutory Order dues.

Form-1A: – For making Amnesty application against Return arrears or Asked to pay Arrears as per Form- 704

Q. What is the procedure to make an amnesty application?

Ans: To submit an Amnesty application, please perform following steps:

1. Access the https://www.mahagst.gov.in URL. The mahagst Home page is displayed.

2. Steps for Online submission of Application under Amnesty Scheme:

In order to submit the application for Amnesty Scheme online; the applicant needs to go through certain steps that are discussed hereinbelow.

These steps are as under:

(1) Downloading Application for Settlement (Amnesty) in Form-I and Form-IA Template

(2) Filling Template as per application type i.e. Form-I or Form-IA as per the class of arrears.

(3) Validation of the application Form.

3. Creation of .txt file of Amnesty template which was filled and validated by user.

4. Access mahagst portal by using log-in credentials. The URL is https://mahagst.gov.in.

5. Uploading of Form-I/Form-IA .txt file created earlier.

6. Uploading of Application related documents.

7. Submission of application.

8. Acknowledgement of Amnesty Application.

Q. From where I can download the Amnesty Excel Template/Forms?

Ans: The e-Amnesty application Forms are provided at https://mahagst.gov.in under “Electronic Forms” of Download section.

To download these Forms, follow the process as below,-

• Visit www.mahagst.gov.in>
• The applicant will access the mahagst portal.
• At mahagst portal, a “Downloads” section is provided. Click “Downloads” section, dropdown will appear. As marked below click on “Forms”, the forms section will get open.
• After clicking the “Forms” the next window will open.
• The click on the Tile named as “Electronic Forms”. The new page will open. In electronic Forms list, “Amnesty Scheme-2023 e-Forms” are provided.
• Please select to download appropriate Forms that is required to settle the arrears.
• These Forms will get downloaded and saved on download section of your PC.
• After downloading appropriate excel template; open the excel template.
• In Form-I and in Form-IA, detailed Instructions are given on the First sheet of both Forms. Go through the Instruction sheet carefully and fill the application form correctly. Please note that mandatory fields in the Form shall be filed appropriately.

Q. What does the status TIN holder means?

Ans: The TIN holder means the tax payer who is holding the TIN under MVAT Act and have USER PROFILE on SAP portal. The TIN holder applicant has already created their profile and must have user ID and password. For login to ‘Dealer’s e-services’, the TIN holder needs to use 11-digit TIN as user ID and password as set by him

Q. What does the status Unique Identification number (UIN) holder means?

Ans: Unique Identification Number (UIN) holder means any applicant who doesn’t have USER PROFILE on SAP but wants to avail benefits of Amnesty Scheme 2023; can apply for CREATION OF PROFILE based on PAN e.g. Un-registered dealer (URD) under MVAT, Financial Institutions who are willing to apply on behalf of taxpayer and Any other person. The Non-TIN holder applicant have to create his profile first. In this profile creation process; he will be provided 11-digit user ID (UIN-Unique Identification Number-starting with 77) and password. The user manual for Non-TIN holder profile creation is already published on mahagst portal in “Manuals and Procedure” section.

Q. If the taxpayers don’t have USER PROFILE on SAP portal or if taxpayer’s TIN has been cancelled after onset of GST Act; what will be the process to go for it?

Ans: The tax payer whose TIN is cancelled at any time on or before the 30th June 2017 and said tax payer has not created the USER PROFILE on the SAP portal then he shall create USER PROFILE in SAP on mahagst portal. For this, please refer the user manual for profile creation for active and inactive TIN in Manuals and Procedure section.

Q. I have forgotten my password, how should I reset it?

Ans: In case any Tax payer has forgotten his/her password then option to reset the password has been provided on mahagst portal. At Home page, tile “Login for e-services” is provided after clicking on the same there will be option- “Log in for VAT and allied Acts” by clicking on the same, dealer’s log in page will be opened, on this page “Forgot Password” option is provided, by clicking on the same; Tax payer can reset the forgotten password.

Q. I don’t have UIN, how can I get it?

Ans: For the tax payer who, do not hold any Registration Number under the any of the Act including the MVAT Act; can apply for UIN (Unique Identification Number) for purpose of submission of Amnesty Application. Such a taxpayer is required to create the USER PROFILE. Please refer the User Manual for this purpose provided at “Dealer Services” on mahagst portal by clicking the same- “Manuals and Procedure” option will be available to download the required manual of Profile creation of Nodal TIN holder for Amnesty Scheme.

Q. I am an Unregistered dealer, I want to apply for amnesty scheme, please guide me to file application.

Ans: The Non-TIN holder/Unregistered applicant have to create his profile first. In this profile creation process; he will be provided 11-digit user ID (UIN-Unique Identification Number-starting with 77) and password. The user manual for Non-TIN holder profile creation is already published on mahagst portal in “Manuals and Procedure section” (Profile creation of Non-TIN holder for Amnesty Scheme).

Q. How to upload documents online?

Ans: After successful uploading of .txt file, by clicking “Upload file” button, the success message will be shown, Close the message. Then document upload page will open. Various documents such as Statutory Orders, Tax paid challans, Acknowledgment of application of Appeal withdrawal, Appeal withdrawal order, Returns, Form 704, etc. needs to be uploaded while making Amnesty application. For document uploading, get the documents ready on your computer. Only PDF format documents of the size 2MB each can be uploaded. Maximum 10 documents are allowed to be uploaded. Click on “Browse” button in Upload forms page. Select the proper document and double click on it. The document will get attached and success message will be seen. Only one document gets attached at one time. Now close the message and click “Upload File” button. The document uploaded success message will be seen. Close the message. The uploaded document will be seen on this page.

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