Yes, a GST Amnesty Scheme is available under Section 128A of the CGST Act, effective from November 1, 2024. It provides a conditional waiver of interest and penalties for non-fraudulent tax demands (Section 73) regarding financial years 2017-18, 2018-19, and 2019-20, provided full tax dues are paid by March 31, 2025.
To avail of the GST Amnesty Scheme under Section 128A, taxpayers must: Pay the full principal tax demand by March 31, 2025. Apply for the scheme by June 30, 2025.
If there is an amnesty announced by the government for the default, then the GST penalty could be conditionally waived off.
Businesses or individuals who have pending GST returns or appeals, such as those who missed filing returns for certain tax periods, generally qualify for the GST Amnesty Scheme. Yes, the GST Amnesty Scheme may apply to GSTR-9, the annual return filing.
Steps to Apply for the GST Waiver
Here's a simplified breakdown of the process under Section 128A: File an Application on the GST Portal: Apply electronically using FORM GST SPL-01 for non-fraudulent notices or FORM GST SPL-02 for certain orders. Include details of the tax payments made using FORM GST DRC-03.
Condonation of Delay: As per Section 107(4), the Appellate Authority may allow an appeal to be presented within a further period of one month if it is satisfied that the appellant was prevented by "sufficient cause" from presenting the appeal within the initial three-month period .
People who have committed serious crimes or are facing criminal charges are generally not eligible for the amnesty. The program is designed to address immigration violations, not criminal offenses. Such individuals would need to address their legal issues through the UAE's legal system.
Conclusion. The GST Amnesty Scheme 2024 offers a valuable opportunity for taxpayers to settle past GST disputes from FY 2017-18 to 2019-20 with a waiver of interest and penalties under Section 73. To avail the benefit, full tax payment must be made by March 31, 2025, and the application must be filed by June 30, 2025.
You can demonstrate that you have been continuously physically present in the U.S. since November 1986; You can establish that you have resided continuously in the U.S. in an unlawful status since January 1, 1982; You have not been convicted of any felony or of three or more misdemeanors committed in the U.S.
The scheme provides an opportunity to employers and insured persons to settle disputes outside courts in a structured and transparent manner. It will remain in operation from 1st October 2025 to 30th September 2026. For coverage disputes, the scheme applies to both closed and running units.
Penalties for a late GST return
You'll be charged a penalty for late filing – $50 if you're on the payments basis; $250 if you're on the hybrid or invoice basis. The penalty is due for payment before the 28th of the month after the return was due.
By logging into your iTax page and going to Amnesty application tab under Debt and Enforcement and making the application. Can I apply for a payment plan? Yes. The amnesty application form will also enable you to make the payment plan request.
Legal provisions restrict claiming ITC after the due date of GSTR-3B or annual return for that financial year. Example: For FY 2019-20, ITC on a September 2020 invoice could be claimed by 20th October 2020 (GSTR-3B due date) or 31st December 2020 (annual return). Amnesty scheme does not extend this ITC claim period.
According to the federal government, the maximum annual amount an individual may receive from July 2025 to June 2026 is $533, while a married or common-law couple could see up to $698 combined. The payment amounts are recalculated every July based on how much a family or individual earned in the previous tax year.
GST Notification 8/2025-Central Tax dt. 23-January-2025
Notification No. 08/2025 waives the late fee under section 47 of the Central Goods and Services Tax (CGST) Act for the annual return (FORM GSTR-9) for the financial years 2017-18 to 2022-23.
1. Login into GST portal: Navigate to > Services > User Services > My Applications. 2. On Navigating to 'My Applications' page, the taxpayer has to select 'Apply for Waiver Scheme under Section 128A' option under 'Application type' dropdown.
Eligibility for the tax amnesty
A person may make an application for tax amnesty by voluntarily declaring their foreign earned income through the iTax platform and thereby regularize their tax accounts.
Avail the new GST Amnesty Scheme 2024, introduced via Section 128A for conditional waiver of interest and penalties for tax demands from FY 2017-18 to 2019-20 under Section 73. To qualify, taxpayers must fully pay outstanding tax dues by March 31, 2025.
The UAE government typically sets up dedicated centers or service offices to handle amnesty applications. Once you know where to go, you can visit these centers to submit your paperwork. The staff at these centers can guide you through the process, ensuring you provide all necessary documents.
Amnesty noncitizens are unauthorized or illegal noncitizens who were given the opportunity to legalize their immigration status. The IRCA was enacted in 1986 to grant certain individuals amnesty. The IRCA Amnesty program has expired. However, there still may be IRCA individuals whose USCIS status has not been resolved.
Effective amnesty programs require clear procedures, proper record-keeping, and accessible collection methods.
An offender not paying tax or making short-payments has to pay a penalty of 10% of the tax amount due, subject to a minimum of Rs. 10,000. Therefore, the penalty will be high at 100% of the tax amount when the offender has evaded i.e., where there is a deliberate fraud.
The claim has to be made before the expiry of two years from the last day of the quarter in which such supply was received. It may be noted that refund would be granted by central government as facility of a single UIN has been made available to such agencies. CBIC has issued instructions vide Circular No. F.
The penalty for late GST/HST filing is 1% of any amount you owe, plus an extra 0.25% for each full month your payment is overdue, up to 12 months. If the CRA issues a formal demand to file and you ignore it, they add another $250 penalty even if you don't owe any tax.