GST Amnesty Scheme for FY 2017-18, 2018-19 & 2019-20
The Goods and Services Tax (GST) Amnesty Scheme has been introduced to provide relief to taxpayers with pending tax liabilities and legal proceedings from the financial years 2017-18, 2018-19, and 2019-20. This scheme allows taxpayers to settle their tax dues with reduced penalties and interest, provided they comply with the stipulated conditions within the prescribed timelines. Below is a comprehensive guide to the GST Amnesty Scheme based on the procedural forms and stages outlined in the reference table.
1. Understanding the Amnesty Forms and Stages
The GST Amnesty Scheme involves multiple forms based on the stage of litigation or proceedings. These forms guide taxpayers on the actions required to avail of amnesty and settle their tax dues.
(A) Forms and Stages of Amnesty
SPL-01: Application for Amnesty When Show Cause Notice (SCN) Issued, Order Pending
- Taxpayers must submit SPL-01 along with DRC-03 and withdraw any pending writ orders within one month.
- Payment of Tax deadline: 31st March 2025
- Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
- Relevant Section & Rule: Section 128A(1)(a), Rule 164(1)
SPL-02: Application for Amnesty When Order-in-Original (OIO) Issued, Appeal Not Filed
- Taxpayers must submit SPL-02 and ensure that tax payments are reflected in the Electronic Liability Ledger.
- Payment of Tax deadline: 31st March 2025
- Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
- Relevant Section & Rule: Section 128A(1)(b), Rule 164(2)
SPL-02: Application for Amnesty When Order-in-Appeal (OIA) Issued
- If payments were made via DRC-03, taxpayers must file DRC-03A to offset the already paid amount.
- Payment deadline: 31st March 2025
- Amnesty application to be filed within 3 months, i.e., by 30th June 2025.
- Relevant Section & Rule: Section 128A(1)(c), Rule 164(2)
SPL-02: Application for Amnesty When OIA Converted from 74 to 73 by Higher Authorities (FAA/GSTAT/HC/SC)
- Taxpayers must file APL-1W (Appeal withdrawal order) within 1 month.
- Payment deadline: Within 6 months from the date of conversion order.
- Relevant Section & Rule: Proviso to Section 128A(1), Rule 164(2)
SPL-03: Notice When Application Under Section 128A Is Liable for Rejection
- Issued by the proper officer when the application does not meet the eligibility criteria.
- Show Cause Notice (SCN) to be issued within 3 months from the date of receipt of application.
- Relevant Rule: Rule 164(8)
SPL-04: Reply to Show Cause Notice (SCN)
- Taxpayers must reply to the SCN within 1 month from the date of issuance.
- Relevant Rule: Rule 164(9)
(B) Orders for Conclusion or Rejection of Proceedings
SPL-05: Order for Conclusion of Proceedings as Per Section 128A – Drop Order
- Taxpayers must pay interest and penalties for the “erroneous refund” portion and liabilities outside the scheme period within 3 months from the drop order.
- Relevant Rule: Rule 164(10) & (11)
SPL-07: Order for Rejection of Application Submitted Under Section 128A
- Taxpayers can file an appeal within 3+1 months under Section 107 or restore the original appeal.
- Order to be issued:
- Within 3 months from the application receipt (if SCN not issued).
- Within 3 months from reply to SCN (if issued and responded to).
- Within 4 months if no response to SCN.
- Relevant Rule: Rule 164(12)
APL-01: Appeal Against Rejection Order
- Taxpayers can file an appeal if the application for amnesty is rejected.
SPL-06: Order for Conclusion of Proceedings as Per Section 128A – Drop Order by Appellate Authority
- Similar to SPL-05, but issued by the Appellate Authority.
- Relevant Rule: Rule 164(15)
SPL-08: Undertaking That No Appeal Will Be Filed Against “Amnesty Rejection Order” to Restore Original Appeal
- To be submitted within 3 months from the issuance of the rejection order by the appellate authority.
- Relevant Rule: Rule 164(15)(b)(ii)
Key Deadlines for Compliance
To ensure successful participation in the amnesty scheme, taxpayers must adhere to the following deadlines:
- 31st March 2025: Deadline for tax payments under the amnesty scheme.
- 30th June 2025: Last date to file applications for amnesty under various categories.
- Within 6 months: Appeal withdrawal and payment completion for converted cases.
- Within 3 months: Deadlines for orders related to conclusion, rejection, or SCN issuance.
- Within 4 months: Maximum timeline for order issuance if SCN reply is pending.
The GST Amnesty Scheme for FY 2017-18, 2018-19, and 2019-20 provides a crucial opportunity for taxpayers to clear pending liabilities with reduced penalties. Understanding the appropriate forms and timelines is essential for compliance and availing of the benefits under this scheme. Taxpayers are advised to act promptly and ensure all necessary payments and filings are completed before the stipulated deadlines to avoid legal complications.
For further clarification, it is advisable to consult a professional tax advisor or chartered accountant to navigate the amnesty process smoothly.
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