The GST Amnesty Scheme 2025 offers taxpayers a final chance to file pending returns with reduced penalties and interest. Section 128A enables full waiver of interest and penalties for taxpayers who clear disputed tax demands by March 31, 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.
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%).
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?
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.
FAQs > Refund of Excess Amount from the Electronic Cash Ledger
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.
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.
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.
Goods and services tax credit
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.
As of 2025, the GST rate in Singapore is 9% for all taxable goods and services (except for nil-rated). With the GST rate change, as laid out by the Inland Revenue Authority of Singapore (IRAS), it has become even more important to be at par with the recent amendments.
Total Net GST revenue for October 2025 stands at ₹1,69,002 crore, which is 0.6% higher(monthly growth) and 7.1% higher (yearly growth) than the corresponding period last year at ₹1,68,054 crore.
What are the new changes in GST 2025? Starting September 22, 2025, GST in India will be simplified to primarily two rates: 5% and 18%, with a special 40% rate on luxury and sin goods like tobacco and high-end vehicles.
20th August 2025
Due to the incessant rains in various parts of Maharashtra, the government has extended GSTR-3B due date for July 2025 from 20th August to 27th August 2025.
The GST Amnesty Scheme offers a great opportunity for taxpayers to settle pending disputes under Section 73 of the GST Act by waiving interest and penalty provided the full tax amount is paid within time period specified above and adhering to all prescribed conditions.
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.
You may be eligible for a California Earned Income Tax Credit (CalEITC) up to $3,756 for tax year 2025 as a working family or individual earning up to $32,900 per year.
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.
Steps to Apply for Amnesty in UAE
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.
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.
You can claim a GST refund in the following situations, when additional tax is paid or deposited due to errors or omissions. When dealers and deemed export goods or services are subject to refund or refund. Refunds can also be made for purchases made by UN agencies or embassies.
You are eligible for the GST/HST credit if you meet all of the following conditions:
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.