Amnesty Scheme has been introduced under Section 128A of CGST Act, wherein tax payer will get waiver of interest and penalty upon payment of tax amount pursuant to notice/ order issued under Section 73 or Section 107 of CGST Act.
Below, pls. find the brief summary of Amnesty Scheme and procedure under the Act/ Rules:-
- Where tax is payable pursuant to Order passed under Section 73 by Adjudicating Authority or under Section 107 by Appellate Authority for the period from FY 2017-18 to FY 2019-20.
- Where tax is paid on or before 31.03.2025, no interest and no penalty shall be payable.
- In cases, where order is passed u/s 73 or 107, tax payer is required to file form SPL-02 providing the details of order, and details of payment made towards tax demand.
- Payment is required to be made by crediting amount in electronic liability register. In case, payment is made by DRC-03, application in DRC-03A shall be filed.
- The facility to file SPL-02 shall be open for three months from 31.03.2025.
- Application in SPL-02 shall be accompanied by documents evidencing withdrawal of appeal.
- Proper Officer will adjudicate on the eligibility of tax payer for Amnesty and thereafter issue order in SPL-05 accepting the application and concluding the proceedings u/s 128A (Time Line: 3 months from the Date of SPL-02 unless notice is issued.
- Where no order is issued by Proper Officer within 3 months from date of SPL-02, application in SPL-02 shall be deemed to be approved and proceedings shall be deemed to be concluded.
