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In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01).
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.
The Goods and Services Tax Network (GSTN) has issued an Advisory dated 08.11.2024, regarding Advisory for waiver scheme under section 128A
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
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.
Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority.
The GST council, in its 53rd meeting, recommended insertion of Section 128A in CGST Act, to provide for conditional waiver of interest or penalty or both, relating to demands raised under Section 73, for July 2017 to March 2018, FY 2018-19 and 2019-20, considering the difficulties faced by the taxpayers, during the initial years of implementation of GST…