Missed Filing GST Returns? GST Amnesty Scheme Can Help

To reduce tax compliance costs and future legacy GST disputes, the Government of India has announced the GST Amnesty Scheme 2025 under Section 128A of the CGST Act. The scheme waives interest and penalties on certain GST liabilities, giving taxpayers relief while promoting resolution and compliance.

Overview

To give you the gist of things, we will first give you a tabular view of some key features of the GST Amnesty Scheme to give you a conceptual outline, before going into depth.

Implementation Of Section 128A And Introduction Of Rule 164 In The CGST Act

Section 128A is meant to support amnesty by permitting the interest and penalties on certain tax debts to be eliminated. Furthermore, Rule 164 provides a list of procedures, like how to fill out the application, fixed timelines and who can access the scheme. Recent changes have made it clearer for taxpayers what and when to apply, as well as the process of applying.

What Validity Of The GST Amnesty Scheme?

Following these deadlines will allow taxpayers to take advantage of the scheme.

• The deadline to pay taxes is 31 March of the fourth year after registration.

• You must submit your application not later than 30 June 2025.

Not fulfilling these deadlines might cause the government to withdraw the benefits.

What Is The Amount Of Late Fee Reduction Under The GST Amnesty Scheme?

Notably, the government scheme reduces late fees available for late returns filed (not GSTR-3B), and much lower late fees are available for GSTR-9C, GSTR-9, and/or GSTR-10 missing returns filed late. An entity with a turnover of above ₹2.5 crore for the FY 2017-20 or ₹ 5 crore for FY 2020-23 will be required to file GSTR 9C return by 31 March 2025 to avoid late fees.

What Is The Process To File The GST Amnesty Form?

If you want to apply, here is a step-by-step process of how to file using the GST Amnesty Scheme accurately and efficiently.

Step 1: The total amount of tax (as shown in GSTR-2B) must be paid by 31 March 2025, either using GSTR-3B or DRC-03.

Step 2: On or before 30 June 2025, complete Form GST SPL-01 or SPL-02 and send your application.

Step 3: Lodge Appeal: Ensure you have withdrawn your appeal before submitting your application.

Step 4: Get Confirmation: Once the verification is complete, receive the closure confirmation on Form GST SPL-04.

Also Read: What To Know About The 53rd GST Council Meeting?

What Are The Solutions For The Issues Of The GST Amnesty Scheme?

There are remedies and official clarifications that address most of the issues. We'll further explore how the government is responding to taxpayer quandaries.

• Key ambiguities are cleared by the release of CBIC’s Circular No. 248/05/2025-GST.

• Improvements to the GST portal will ensure users find it easier to submit applications.

• Awareness campaigns: The Government steps to help educate taxpayers regarding this scheme.