The GST interest amnesty scheme, introduced via Section 128A of the CGST Act, 2017, is a 2024–2025 initiative allowing taxpayers to settle pending non-fraudulent tax demands (Section 73 notices) from July 1, 2017, to March 31, 2020, by paying only the tax liability. It waives interest and penalties if the tax is paid by March 31, 2025.
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.
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 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.
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?
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.
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.
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.
You are eligible for this credit if you are a resident of Canada for income tax purposes at the end of the month before and at the beginning of the month in which the CRA makes a payment (read When your GST/HST credit is paid). In the month before the CRA makes a quarterly payment, you must be at least 19 years old.
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.
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.
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.
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.
"Taxpayers who don't want to wait for the GST SPL-01 and SPL-02 form to be made available in order to apply for GST Amnesty Scheme can now either use DRC-03 form (DRC-03A for specified cases) or pay the tax demand through the electronic liability register which can be accessed in the post-login mode on the GST portal ...
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.
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.
2. Who is eligible for the scheme? Taxpayers with non-fraudulent disputes under Section 73 for the period July 1, 2017 – March 31, 2020, who pay full tax by March 31, 2025 and have withdrawn all pending gst appeals.
GST Voucher – Cash
You must be aged 21 and above in 2025; Your Income Earned in 2023 as assessed by IRAS (Assessable Income (AI) for the Year of Assessment (YA) 2024) must not exceed $39,000; The Annual Value (AV) of your home (as indicated on your NRIC) as at 31 December 2024 must not exceed $31,000; and.
Payment amounts are recalculated every July
For example, the information from your 2024 tax return determines the GST/HST credit amount you get for the payment period from July 2025 to June 2026. You could get up to: $533 if you are a single individual. $698 if you are married or have a common-law partner.
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.
Goods and Services Tax (GST) 2.0 reform, which came into effect from September 22nd, 2025, brought relief for the common people and boosts for businesses. One of the key GST updates under 2.0 reform is that it simplified the GST tax structure from a 4-slab (5%, 12%, 18% and 28%) to a 3-slab (5%, 18% and 40%).
On Navigating to 'My Applications' page, the taxpayer has to select 'Apply for Waiver Scheme under Section 128A' option under 'Application type' dropdown. If the taxpayer wants to file a new application for availing waiver on Interest and Penalty, the taxpayer can click on 'New Application' button.
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.
Effective amnesty programs require clear procedures, proper record-keeping, and accessible collection methods.
Steps to Apply for Amnesty in UAE