“How to Apply for GST Amnesty Scheme 2024: Waiver of Penalties & Interest”

GST Amnesty Scheme 2024: Steps to Apply Waiver of Penalty and Interest

GST Amnesty Scheme under Section 128A, which was made public during Budget 2024, provides GST registered taxpayers with an opportunity to remit interest and penalty liabilities for the period of July 1, 2017, to March 31, 2020. The scheme, intended for non-fraud and willful misstatement cases, gives relief to taxpayers in conflict, especially to those for whom notices are issued under Section 73 or 74.

Application Process for GST Amnesty Scheme

In order to submit an application under the GST Amnesty Scheme, the taxpayers must make use of two forms provided on the GST portal:

• GST SPL 01: In case of taxpayers who have been issued notice under Section 73, without a final order having been passed.
• GST SPL 02: In case the taxpayer has a final order made under Section 73 or an order made under Section 107.

The GSTN (Goods and Services Tax Network) has facilitated the GST SPL 02 form on the portal. The GST SPL 01 form will be made available shortly. Taxpayers are required to pay the disputed GST liability first before filing their application.

Steps to File the Application for GST Amnesty Scheme

1. Login to the GST Portal: Go to ‘My Applications’ and choose ‘Apply for Waiver Scheme under Section 128A’. Click on ‘New Application’.
2. Select the Form: There are two alternatives:
3. SPL-01: For Section 73 notices (available shortly).
4. SPL-02: For Section 107 or Section 73 final demand orders. Select ‘CREATE APPLICATION’ for SPL-02.

3.    Fill out the Questionnaire: Provide answers to required questions and proceed.

4.    Attach Supporting Documents: Attach up to five documents (each no more than 5MB).

5.    Save the Application: Once you have checked the form, click on “File”. You can file the form with a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC). On filing, an ARN will be obtained.

Who is Eligible to Apply Through GST SPL 02 Form?

• Those having a final order under Section 73 who have appealed, but no order has been passed on the first appeal.
• The taxpayers who got an order in their first appeal under Section 107 but presented a second appeal, without an order so far.
• Taxpayers initially put a notice under Section 74 (fraud, misstatement, etc.) but afterwards were reclassified under Section 73.

Conditions to Avail GST Amnesty Scheme

1. Disputed Matters: Application shall be allowed only to those taxpayers having disputes that are pending. If already the interest and penalty have been paid, no refund shall be allowed.
2. Applicability on time: Application is to be submitted within prescribed timelines (as mentioned below).
3. Payment of tax: The disputed amount of tax should be deposited in advance with submission of evidence in Form DRC 03.

Timeline for GST Amnesty Scheme 2024

• GST Tax Demand Payment Due Date: March 31, 2025, is the deadline for tax payment. Where tax is redetermined by an officer, the payment should be made within a period of six months from the date of order.
• Deadline for Filing Application: The application needs to be submitted by June 30, 2025, in most cases. In the case of reclassified cases under Section 74, it is six months from the communication date of the reclassification order.

Which Form to File: GST SPL 01 or GST SPL 02?

• File GST SPL 01 if notice under Section 73 has been sent, but no order has been made.
• Apply GST SPL 02 where an order has been made under Section 73 or 107 but there is no decision yet on a second appeal.

One form only should be filed by taxpayers according to the stage of the assessment, and not both.