{"id":7743,"date":"2025-07-14T10:51:19","date_gmt":"2025-07-14T10:51:19","guid":{"rendered":"https:\/\/lemonn.co.in\/blog\/?post_type=glossary&#038;p=7743"},"modified":"2025-07-14T10:51:23","modified_gmt":"2025-07-14T10:51:23","slug":"gst-amnesty-scheme","status":"publish","type":"glossary","link":"https:\/\/lemonn.co.in\/blog\/glossary\/gst-amnesty-scheme\/","title":{"rendered":"GST Amnesty Scheme"},"content":{"rendered":"<p>The <strong><a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst-amnesty-scheme\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">GST Amnesty Scheme<\/a><\/strong> is a one-time window allowing <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gst\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GST<\/a>-registered <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tax<\/a>payers to resolve past dues&mdash;returns, <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/tax-liabilities\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">tax liabilities<\/a>, interest, or penalties&#x2014;by availing <strong>partial or full waiver<\/strong> under specific conditions. It&#x2019;s governed by <strong>Section 128A<\/strong> of the CGST Act and related rules .<\/p>\n\n\n\n<p><strong>Key timelines:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Scheme effective<\/strong>: from November 1, 2024<\/li>\n\n\n\n<li><strong>Tax payment deadline<\/strong>: by March 31, 2025<\/li>\n\n\n\n<li><strong>Waiver application<\/strong>: by June 30, 2025<\/li>\n<\/ul>\n\n\n\n<h2 id=\"benefits-of-the-scheme\" class=\"wp-block-heading\">Benefits of the Scheme<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Interest &amp; penalty waiver<\/strong>\n<ul class=\"wp-block-list\">\n<li>For demands under Section 73 related to FY 2017&#x2013;18 to 2019&#x2013;20 .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>End litigation &amp; appeals<\/strong>\n<ul class=\"wp-block-list\">\n<li>Requires withdrawal of any pending appeals (APL&#x2011;01\/02 forms). Can ease dispute resolution burdens .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Boosts voluntary compliance<\/strong>\n<ul class=\"wp-block-list\">\n<li>Offers relief from heavy late fees, incentivizing taxpayers to clear past <a class=\"glossaryLink\" href=\"https:\/\/lemonn.co.in\/blog\/glossary\/liabilities\/\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">liabilities<\/a> .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Improve business continuity<\/strong>\n<ul class=\"wp-block-list\">\n<li>Helps restore or maintain GST registration, avoiding cancellation due to non-compliance .<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 id=\"who-is-eligible\" class=\"wp-block-heading\">Who Is Eligible?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>GST-registered taxpayers with <strong>demand notices\/orders<\/strong> under <strong>Section 73 (non-fraud)<\/strong>,<br>related to FY 2017&#x2013;18, 2018&#x2013;19, and 2019&#x2013;20 .<\/li>\n\n\n\n<li>Must <strong>pay full tax dues<\/strong> by the deadline and <strong>withdraw any appeals<\/strong> before applying .<\/li>\n\n\n\n<li><strong>Fraudulent cases<\/strong> under Section 74 or writ petitions are <strong>excluded<\/strong> .<\/li>\n<\/ul>\n\n\n\n<h2 id=\"how-to-avail-it\" class=\"wp-block-heading\">How to Avail It<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Pay<\/strong> outstanding tax dues by <strong>March 31, 2025<\/strong>.<\/li>\n\n\n\n<li><strong>Withdraw appeals<\/strong> (if any), providing screenshots as proof .<\/li>\n\n\n\n<li><strong>File waiver application<\/strong> online&#x2014;Form SPL&#x2011;01\/SPL&#x2011;02&#x2014;by <strong>June 30, 2025<\/strong> .<\/li>\n\n\n\n<li>Await <strong>CBIC\/State<\/strong> clearance to confirm waiver.<\/li>\n\n\n\n<li><strong>Compliance restored<\/strong>: litigation closed, fewer compliance hurdles.<\/li>\n<\/ol>\n\n\n\n<h2 id=\"challenges-limitations\" class=\"wp-block-heading\">Challenges &amp; Limitations<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Complex eligibility<\/strong>\n<ul class=\"wp-block-list\">\n<li>Only specific periods and demand types covered; incorrect selection leads to rejection .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Portal glitches<\/strong>\n<ul class=\"wp-block-list\">\n<li>Technical issues while filing waiver\/SPL forms, especially for small firms .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Strict deadlines<\/strong>\n<ul class=\"wp-block-list\">\n<li>Missing payment or application deadline means <strong>losing amnesty benefits<\/strong> .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>ITC restrictions<\/strong>\n<ul class=\"wp-block-list\">\n<li>Retroactive Input Tax Credit claims not covered; ITC compliance unaffected by scheme .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Appeals must be formally withdrawn<\/strong>\n<ul class=\"wp-block-list\">\n<li>Evidence required; delays can result in ineligibility .<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Limited scope<\/strong>\n<ul class=\"wp-block-list\">\n<li>Doesn&rsquo;t include late <a class=\"glossaryLink\"  href=\"https:\/\/lemonn.co.in\/blog\/glossary\/gstr-1\/\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>GSTR-1<\/a> filings, Section 74 (fraud), or new tax demands beyond specified years .<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h2 id=\"real-world-developments\" class=\"wp-block-heading\">Real-World Developments<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Delhi<\/strong> exploring pre-GST tax amnesty to resolve legacy cases, aiming to recover &#x20B9;5,500&#x2013;6,000&#x202F;cr and reduce litigation .<\/li>\n\n\n\n<li><strong>Kerala&#x2019;s state-level amnesty<\/strong> (Apr&#x2013;Jun 2025) helped bar hotels and traders clear arrears, recovering millions .<\/li>\n<\/ul>\n\n\n\n<h2 id=\"final-takeaway\" class=\"wp-block-heading\">Final Takeaway<\/h2>\n\n\n\n<p>The GST Amnesty Scheme offers a meaningful chance to <strong>clear old tax dues<\/strong>, ditch penalties, and resolve disputes peacefully. But success depends on <strong>strict timing, accurate filings, and technical compliance<\/strong>. It&#x2019;s a useful but limited opportunity&#x2014;missing deadlines or wrong forms could mean no relief.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The GST Amnesty Scheme is a one-time window allowing GST-registered taxpayers to resolve past dues&#x2014;returns, tax liabilities, interest, or penalties&#x2014;by availing partial or full waiver under specific conditions. It&#x2019;s governed by Section 128A of the CGST Act and related rules . Key timelines: Benefits of the Scheme Who Is Eligible? How to Avail It Challenges [&#x2026;]<\/p>\n","protected":false},"author":9,"featured_media":0,"menu_order":0,"template":"","meta":{"footnotes":""},"class_list":["post-7743","glossary","type-glossary","status-publish","hentry"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7743","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/users\/9"}],"version-history":[{"count":1,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7743\/revisions"}],"predecessor-version":[{"id":7744,"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/glossary\/7743\/revisions\/7744"}],"wp:attachment":[{"href":"https:\/\/lemonn.co.in\/blog\/wp-json\/wp\/v2\/media?parent=7743"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}