GST Amnesty Rules Eased Just Before Deadline

The government has changed some GST amnesty rules. This will help taxpayers to use the GST Amnesty Scheme. The deadline to pay the tax demand is March 31, 2025. You must apply for the scheme by June 30, 2025.

Amendment 1: GST Tax Demand Appeals

If you appeal a GST tax demand, some rules are changing. This applies to July 1, 2017, to March 31, 2020. Your appeal is considered withdrawn for those specific dates. This helps with Section 128A of the GST law.

Amendment 2: Payment of GST Tax Demand

If you paid tax, interest, or penalty before the new rules, you can’t get a refund. This applies if your demand covers both the amnesty period and other periods. This is for demands under Section 128A.

FAQs About Payment and Appeal Issues

Q1. Can payments via GSTR-3B before November 1, 2024, qualify for the amnesty?

Answer 1: Yes, they can. This is subject to verification. Previously, only DRC-03 payments were allowed. Now, GSTR-3B payments before November 1, 2024, are also accepted. Payments after November 1, 2024, must follow specific rules.

* Payments are made through DRC-03 or the Electronic Liability Register (ELR).

* You then apply using forms SPL-01 or SPL-02.

Question 2: Do you have to pay the entire demand and withdraw the whole appeal?

Answer 2: This is for cases with demands partially under the amnesty. No, you don’t have to. You can pay only for the amnesty period. You can inform the appeal authority that you won’t pursue the appeal for those years. The appeal for other years will continue. This helps taxpayers with demands spanning multiple years. You can split the payment and appeal.

Reason for GSTR-3B and DRC-03 Amendment

Many taxpayers asked about GSTR-3B payments. They wanted to know if they qualify for the amnesty. Payments via GSTR-3B before November 1, 2024, are now eligible. This clarifies the rules for payments made before the amnesty took effect. Payments after November 1, 2024, must follow the new rules. This ensures proper payment tracking as per Rule 164 of the GST rules.

The GST amnesty scheme has been amended to provide relief to taxpayers. These amendments simplify payment and appeal processes. Taxpayers should adhere to the revised deadlines to avail the benefits.

Taxpayers must pay before March 31, 2025 and apply before June 30, 2025.

Conclusion

The recent amendments to GST rules will streamline the amnesty scheme. They will allow for GSTR-3B payments before November 1, 2024, and partial appeal withdrawals. Taxpayers must meet the June 30, 2025 application deadline and the March 31, 2025 payment deadline to gain the benefit of these changes and reduce their financial burdens.

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