Submit screenshot of appeal withdrawn application to become eligible, says GSTN
The Goods and Services Tax Network (GSTN) has issued important advisory about those taxpayers who wish to apply for the GST Amnesty Scheme on or before the deadline of June 30, 2025. The GST Amnesty Scheme under Section 128A grants total waiver of pending interest and penalty amount if the tax dispute amount is paid by an eligible taxpayer on or before March 31, 2025.
GSTN said on May 14, 2025, that eligible taxpayers who made the payment of the GST tax demand on or before March 31, 2025 need to upload the screenshot of the appeal case folder which clearly shows the status as ‘Appeal withdrawn’. This activity needs to be done either at the time of filing waiver applicable or if the application is already filed then editing the already filed waiver application.
Experts say that this initiative by GSTN helps taxpayers to apply for the GST Amnesty scheme without waiting for their pending litigation case to be withdrawn officially by the court or appellate authority registrar.
Chartered Accountant Bimal Jain, founder, A2Z Taxcorp says: “This is a step in the right direction as many times, the court and the appellate authority takes months if not weeks to register the withdrawal of case requests by taxpayers. So, prior to this initiative by GSTN, the taxpayers had to wait for those months or weeks until the pending GST case was officially withdrawn by the courts or appellate authority. Now the mere submission of a screenshot of withdrawal application that a taxpayer has applied for withdrawing the case is sufficient, there is no requirement of submission of proof of withdrawal request getting honoured by the courts or appellate authority. So as and when the courts or appellate authority accepts the withdrawal request, taxpayers need to attach the withdrawal order within one month in the GST portal as per Rule 164(7) of the CGST Rules. This initiative by GSTN helps taxpayers to apply for the GST Amnesty scheme without waiting for their pending litigation case to be withdrawn officially by the court or appellate authority registrar.”
