Recently, the Goods & Services Tax Network (GSTN) issued and announced an update concerning the GST Amnesty Scheme. Following the new update, individuals with rejected applications under Section 128A of the GST Amnesty Scheme can now file an appeal against the scheme and have their rejections reviewed.
Read the article to learn more about the newest update issued by the GSTN concerning the Amnesty scheme under GST.
Overview
The table below mentions some important details about the updates concerning the Amnesty scheme GST that one should know.
| Name of the scheme | Amnesty scheme GST |
|---|
| Supervising law | Section 128A of the CGST Act |
| Recent update | Taxpayers with rejected applications can now file an appeal against the scheme |
| Applicable financial years | 2017–18 to 2019–20 |
| Application process | GST portal |
What Is The GST Amnesty Scheme 2025?
The Government of India has announced the GST Amnesty Scheme 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. This scheme is offered to help people who have unpaid GST from the financial years 2017–18 to 2019–20. If you pay your overdue taxes on time, you may be exempt from paying late fees and any interest.
Details Of the Update Concerning The GST Amnesty Scheme 2025
Initially, when a taxpayer applied under the GST Amnesty Scheme, there was the possibility of two things happening:
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Either an Acceptance order in SPL-05,
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Or a Rejection order in SPL-07
If the taxpayer received the Rejection order in SPL-07, that directly implied that they cannot use the benefits of the Amnesty scheme under GST, such as the full waiver of penalty and interest.
However, following the new update announced by the Goods & Services Tax Network, taxpayers with rejected applications can now file an appeal against the Amnesty scheme GST and have the authorities review the application again under Section 128A.
How To File An Appeal Against A Rejection Order?
People can file appeals against the received Rejection orders in SPL-07 under the Amnesty GST scheme through an online portal from the comfort of their homes. The process is simple and broken down into the steps below for one’s reference and better understanding:
Step 1: Please visit the official website of the GST Portal.
Step 2: Go to the ‘Services’ option, click on ‘User Services’, and head to the ‘My Application’ section.
Step 3: Select ‘Appeal to Appellate Authority’ as the type of application and then click on ‘New Application’.
Step 4: Under the type of order, navigate to the ‘Waiver Application Rejection Order’.
Step 5: Fill in all the required details and file your appeal.
Please note that as of now, the portal does not offer the option of withdrawing the appeal application. Hence, all the taxpayers are required to pay extra attention before, during, and after filing the appeal against the Rejection order.
Conclusion
The Goods & Services Tax Network’s latest decision would now allow taxpayers to file an appeal against the Rejection order received under the Amnesty GST scheme. This decision is a relief for all the taxpayers of India who were stuck with Rejection orders and couldn’t do anything about it before. As the appeals cannot be withdrawn, please be careful while filing the appeal.
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