GST Amnesty Scheme: Last few days left for payment of tax to apply for the scheme using SPL-02 form
If an eligible GST-registered taxpayer wants to apply for the GST Amnesty Scheme under Section 128A, then he/she needs to apply for it on or before June 30, 2025. However, there is a catch—he/she must pay the entire principal amount of the tax demand on or before March 31, 2025. Please note that there is a deadline to apply for the scheme, i.e., June 30, 2025, and there is a deadline to pay the tax demand amount, i.e., March 31, 2025. Once all these formalities are completed and the amnesty application is accepted by the GST authorities, the taxpayer will be granted full relief from any pending GST tax demand, including a waiver of interest and penalties.
However, as per a Goods and Services Tax Network (GSTN) advisory, there are some technical problems with the amnesty scheme system, and some of it can be circumvented.
Read below to know more about the GST Amnesty Scheme, including the application process and the solutions provided by GSTN for those who are experiencing technical difficulties in applying.
Deadline to apply for GST Amnesty Scheme: waiver of interest and penalty
In an advisory dated March 21, 2025, GSTN stated that to apply for the GST Amnesty Scheme, tax payment must be made on or before March 31, 2025. The deadline to submit the application, following the tax payment, is June 30, 2025.
“Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise grievance tickets immediately so that they can be resolved,” GSTN said in its advisory.
