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The Kerala GST Department has issued the instructions regarding implementation of Amnesty Scheme under Section 128A of the KSGST Act in respect of waiver of interest or penalty or both relating to demands raised under section 73 of the KGST Act for Financial Years 2017-18, 2018-19, and 2019-20.
GST Amnesty scheme-Section 128A which is going to end by 31.03.2025 -last date before which payment of tax to be made to avail the benefits of the scheme.
GSTN issued advisory on enablement of online appeal filing facility in the GST portal
Author pen down the procedure and conditions for closing proceedings u/s 128A which is effective from 01.11.2024
The Goods and Services Tax Network (GSTN) has issued a new important advisory relevant for those goods and services tax (GST) registered taxpayers who applied for the GST Amnesty Scheme under Section 128A and their application was rejected. Through this advisory GSTN said that now the GST portal is enabled with the functionality for filing an appeal against the GST Amnesty Scheme order issued in SPL-07 form.
GSTN enabled facility to file appeal against waiver order in Form SPL-07
GST Tech, an Official twitter (now, x) handle of GSTN for info and updates has posted an alert regarding the last date for filing waiver application viz. 30th June, 2025. It further states that If You face any difficulty, raise a ticket on: https://selfservice.gstsystem.in
Some taxpayers are facing technical issues related to auto population of payment details in Table 4 of SPL-01 or SPL-02 amnesty application. Such taxpayers are advised to proceed with the filing of waiver application as portal doesn’t stop the taxpayer from filing the application in such case.
Taxpayers who are facing technical issue which is restricting them to file waiver application u/s 128A are advised to adopt the steps outlined in the below link:
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.