Final Call for GST Amnesty Scheme: Pay Your Dues Before the Deadline

Eligible GST-registered taxpayers can apply for the GST Amnesty Scheme under Section 128A by June 30, 2025. However, to qualify, they must pay the entire principal tax amount by March 31, 2025. The deadline to apply for the GST Amnesty Scheme is June 30, 2025. After completing these steps and getting your amnesty application approved by the GST authorities, you will receive full relief from any pending GST tax demand. This includes a waiver of interest and penalties.

According to the GSTN (Goods and Services Tax Network), there have been some technical issues with the amnesty scheme system, but some of them can be resolved.

GST Amnesty Scheme Closing Soon: Do not Miss Out on Interest and Penalty Waiver

According to a GSTN advisory released on March 21, 2025, you must pay your taxes by March 31, 2025, to apply for the GST Amnesty Scheme. After making the payment, you have time until June 30, 2025, to submit your application.

What has GSTN stated about the GST Amnesty Scheme under Section 128A?

In an advisory dated March 21, 2025, GSTN stated that they are working on resolving certain issues.

Taxpayers have reported facing difficulties while submitting their waiver applications. GSTN is aware of these problems and is actively working to fix them as soon as possible, the advisory mentioned. These issues are:

• The order number is missing from the drop-down list in the SPL-02 form.
• After selecting an order in SPL-02, the order details are not filling in automatically.
• The payment details are also not auto-filled in Table 4 of SPL-02.
• After submitting SPL-02 for a demand order, taxpayers are facing issues in making payments using the ‘Payment towards Demand‘ option. Additionally, those who paid through DRC-03 are unable to adjust it against the same demand order using DRC-03A.
• Taxpayers are unable to withdraw appeal applications (APL-01) filed before the first appellate authority against specific orders.

GSTN’s Solution for the Above Problems

If taxpayers face any issues using the DRC-03 or DRC-03A forms, they can make a voluntary payment using Form DRC-03 under the ‘Others’ category. After making the payment, they should submit Form DRC-03A to link it with the relevant demand order.

If you are facing issues with the SPL-02 form and the payment details are not showing up in Table 4, don’t worry. First, check the details in your electronic liability ledger on the GST portal. After verification, you can proceed with submitting your waiver application.
To access the electronic liability ledger, follow these steps: Login → Services → Ledgers → Electronic Liability Register.