The GST Amnesty Scheme for Input Tax Credit (ITC) primarily focuses on settling disputed tax demands for FY 2017-18 to 2019-20 by allowing a waiver of interest and penalties under Section 128A. Taxpayers must pay full tax dues by March 31, 2025, to clear cases involving incorrect ITC claims, but the scheme generally does not allow claiming new past ITC.
The Amnesty Scheme for GST Appeals provides relief by reducing penalties on pending GST appeals. Taxpayers with ongoing appeals in GST-related cases may benefit from a waiver or reduction in penalties if they choose to settle the appeal by paying the tax dues under this scheme.
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.
The GST Amnesty Scheme is a one time relief framework that allows certain taxpayers to close specific GST demand proceedings by paying the tax amount and getting a waiver of interest and penalty or both, depending on the exact coverage and conditions. This scheme is not a tax waiver scheme.
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.
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.
How can I apply for Tax Amnesty? By logging into your iTax page and going to Amnesty application tab under Debt and Enforcement and making the application. Clicking on the link shared through your Email/SMS which will re-direct you to your iTax page to make the application.
If you have not paid all the principal taxes accrued up to 31st December, 2022, you will be required to apply for the amnesty and propose a payment plan for any outstanding principal taxes which should be paid not later than 30th June, 2024. How can I apply for Tax Amnesty?
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.
Costs associated with tax amnesties that should be taken into account in a cost-benefit analysis include the following elements: (1) potential decrease in taxpayers' voluntary compliance; (2) costs of administering the tax amnesty program (e.g. administrative resources); and (3) forgone tax revenues (e.g. amount of ...
Time Limits for Claiming ITC
If the supplier has paid the tax on the supply, you have up to 12 months from the date of supply to claim ITC. If the supplier has not paid the tax on the supply, you have up to 36 months from the date of supply to claim ITC.
- 2025-TIOL-77-SC-VAT.
The Bench of Justices Manoj Misra and N.K. Singh reaffirmed a core proposition of fiscal fairness: a purchaser who has paid tax in good faith to a registered seller cannot be denied Input Tax Credit (ITC) merely because the seller fails to deposit that tax with the Government.
For most registrants, ITCs must be claimed by the due date of the return for the last reporting period that ends within four years after the end of the reporting period in which the ITCs could have first been claimed.
Benefits Across GST Amnesty Schemes
2024: Full waiver of interest and penalties. 2021: Late fees capped at Rs. 1,000 (tax liability) or Rs 500 (nil returns). 2023: Concessional late fees for GSTR-4, GSTR-9, GSTR-10.
The IRR of Tax Amnesty on Delinquencies covers taxpayers with Delinquent Accounts, meaning those arising from Assessment Notices that have become Final and Executory due to (1) failure to pay the tax due on the prescribed due date in the Final Assessment Notice/Formal Letter of Demand and for which no valid Protest has ...
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.
This initiative helps taxpayers apply without waiting for official withdrawal confirmation. Experts say this is a good feature by 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 time limit to avail Input Tax Credit (“ITC”) in respect of any invoice or debit note under Section 16(4) of the CGST Act, through any return in FORM GSTR 3B filed upto November 30, 2021 for the Financial Years 2017-18, 2018-19, 2019-20 and 2020-21, may be deemed to be November 30, 2021.
A new UAE visa amnesty program started in late 2024 and concluded on December 31, 2024, delivering a crucial opportunity for people who had overstayed their visas. As of 2025, there is no active amnesty program.
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.
Residency Requirements: Applicants must have resided in the U.S. for a specified number of years. Educational and Employment Requirements: Applicants must be pursuing or have completed higher education, or have served in the military.
Under existing proclamations, the members of RPM-P/RPA/ABB, MILF, MNLF, and former members of CPP-NPA-NDF, who have committed an offense that can be amnestied, or is detained, charged or convicted thereof can apply for amnesty, provided that such offense was committed prior to November 22, 2023.
Steps to Apply for Amnesty in UAE
A second concern about amnesty is that it may be unfair to those who pay their taxes honestly and on time. By letting 'dishonest' people 'off the hook', amnesty may reduce the equity of the tax system.
There are four new tax deductions for the 2025 tax year: Tip Deduction (“No Tax on Tips”) Overtime Deduction (“No Tax on Overtime”) Car Loan Interest Deduction (“No Tax on Car Loan Interest”)