GST AMNESTY SCHEME

Applicable from 1st November 2024

Procedure and conditions for closure of proceedings under S. 128A

* A person eligible for the waiver of interest, penalty, or both under S. 128A(1)(a) must file an application electronically in FORM GST SPL-01.

* For waivers under S 128A(1)(b) or (c), the application must be in FORM GST SPL-02.

* The application must include details of payments made using FORM GST DRC-03 toward the tax demanded under S. 73 of the CGST Act.

* Payments towards tax demanded should be credited to the Electronic Liability Register using

the order’s debit entry.

* For demands involving erroneous refunds or multiple periods, the full tax amount must be paid before filing the application.

* Applications should be filed within three (3) months from the notified date under Section 128A. In some cases, the limit extends to six months.

* The applicant must provide proof of appeal or writ petition withdrawal. If awaiting

withdrawal order, they should upload the application and later update with the final order.

* If the proper officer finds the application ineligible, they will issue a notice in FORM GST SPL- 03 within three (3) months and provide a chance for the applicant to respond.

* The applicant must respond to the notice in FORM GST SPL-04 within one (1) month.

* If the officer is satisfied, they will issue an order in FORM GST SPL-05, concluding the proceedings under Section 128A and Law Practitioners

* If not satisfied, the officer will issue a rejection order in FORM GST SPL-07.

* Orders must be issued within three months of receiving the application or reply, or four months if no reply is submitted.

* If no order is issued within the stipulated time, the application is automatically deemed

approved. • If the waiver is rejected and no appeal is filed, any original withdrawn Appeal can be restored.

* If an Appeal against rejection is accepted, the Appellate Authority will issue FORM GST SPL- 06, restoring the waiver and concluding the proceedings.

* Waivers become void if additional tax payments required under Section 128A are not made

within the specified timeframe.

The officer handling the waiver application depends on whether it relates to Section 73 non-fraud case or Section 79 – recovery of tax.