GST Amnesty Scheme 2024 by CA. Ashok Batra – 1st Edition 2025

Description

Division 1

Referencer

Referencer 1        Meanings of various terms

Referencer 2        GST Amnesty Scheme 2024 – Section 128A

Referencer 3        Procedure and conditions for closure of proceedings under section 128A in r/o demands issued under Section 73 – Rule 164

Referencer 4        List of Amnesty Scheme and Other Relevant Forms

Referencer 5        Taxpayers who shall not be eligible to avail GST Amnesty Scheme, 2024

Referencer 6        FAQs on GST Amnesty Scheme, 2024

Referencer 7        Important Last Dates for Various Amnesty Forms

Division 2

Practice & Procedure

Chapter 1

Objectives and Benefits of GST Amnesty Scheme, 20

1.0  Introduction

1.2  Challenges which prompted the Government to bring Amnesty Scheme

1.3  Objectives of the Scheme

1.4  List of probable benefits of Amnesty Scheme for different stakeholders

1.5  List of statutory provisions and rules providing statutory backing to the Amnesty Scheme

1.6  Concluding remarks

 

Chapter 2

Scope and Implications of
GST Amnesty Scheme, 2024

2.0  Introduction

2.1  Specified cases in which Amnesty Scheme shall apply-Section 128A(1)

SCOPE AND IMPLICATIONS OF THE AMNESTY SCHEME

2.1.1   Cases where a notice (show-cause) was originally issued under Section 74(1) but subsequently it is held that such notice (show-cause) is not sustainable due to non-establishment of charges of fraud etc., shall also be eligible to avail the benefit of Amnesty Scheme- First proviso to Section 128A(1)

2.1.2   Benefit of conclusion of the proceedings shall be available only on payment of the additional amount of tax payable within 3 months – Second proviso to Section 128A(1)

2.1.3   No refund of interest and penalty already paid-Third proviso to Section 128A(1)

2.2  Inapplicability of amnesty scheme in case of erroneous refund – Section 128A(2)

2.3  Withdrawal of the pending appeal/writ petition is a must for availment of amnesty scheme-Section 128A(3)

2.4  Consequent upon deemed closure of the proceedings under Section 128A(1), taxpayer shall not be allowed to file an appeal against an order specified in Section 128A(1)(b) or Section 128A(1)(c) – Section 128A(4)

2.5  Concluding remarks

Chapter 3

Procedure for availing the benefit of
GST Amnesty Scheme, 2024

3.0  Introduction

3.1  Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73-Rule 164

DETAILED ANALYSIS OF EACH OF 17 SUB-RULES OF RULE

3.1.1   Filing of application electronically in Form GST SPL-01- Rule 164(1)

3.1.2   Filing of application electronically in Form GST SPL-02- Rule 164(2)

3.1.2.1  Mode of making payment of tax demanded-First proviso to Rule 164(2)

3.1.2.2  Filing of Form GST DRC-03A if payment of tax demanded was made through Form GST DRC-03-Second proviso to Rule 164(2)

3.1.3   Full amount of tax demanded must be paid in those cases where demand partially pertains to erroneous refund and partially pertains to other reasons- Rule 164(3)

3.1.4   Full amount of tax demanded must be paid in those cases where demand partially pertains to eligible period from 01.07.2017 to 31.03.2020 or part thereof and partially to any period after 31.03.2020-Rule 164(4)

3.1.5   Benefit of Sections 16(5) and 16(6) shall be given while determining the amount payable-Rule 164(5)

3.1.6   Application seeking waiver of interest or penalty or both must be filed by 30.06.2025-Rule 164(6)

3.1.6.1  Six months’ time limit for filing application in specified situation-Proviso to Rule 164(6)

3.1.7   Documents evidencing withdrawal of appeal/writ petition must also accompany the application-Rule 164(7)

3.1.7.1  Uploading of copy of application/document filed for withdrawal of appeal/writ petition and uploading of copy of withdrawal order within one month of issuance of said order-Proviso to Rule 164(7)

3.1.8   Issue of notice in Form GST SPL-03 and personal hearing opportunity if the proper officer is of the view that application is liable to be rejected-Rule 164(8)

3.1.9   Filing of reply to the notice within one month in Form GST SPL-04-Rule 164(9)

3.1.10 Issue of order if the proper officer is of the view that the applicant is eligible for wavier of interest or penalty or both- Rule 164(10)

3.1.11.1 Exemption from issuing summary of the order in Form GST DRC-07-Rule 164(11)(a)

3.1.11.2 Modification of liability created in Electronic Liability Register-Rule 164(11)(b)

3.1.12 Order for rejecting the application-Rule 164(12)

3.1.13.1 Waiver order must be issued within 3 months in those cases where no notice in response to a waiver application has been issued in Form GST SPL-03-Rule 164(13)(a)

3.1.13.2 Waiver order/Rejection order must be issued either within 3 months from the date of receipt of reply or within 4 months from the date of issuance of notice in those cases where a notice in response to a waiver application has been issued in Form GST SPL-03- Rule 164(13)(b)

3.1.13.3 Exclusion of the time spent in obtaining the order of withdrawal of appeal/writ petition (including special leave petition) while calculating time limit for passing acceptance or rejection order under Rule 164(13)-Explanation to Rule 164(13)

3.1.14 Deemed approval of the application submitted in Form GST SPL-01 or Form GST SPL-02-Rule 164(14)

3.1.15.1 Restoration of the original appeal if no appeal is filed against the rejection order in GST SPL-07 within three months from the date of com-munication of rejection order-Rule 164(15)(a)

3.1.15.2 If appeal is filed against the rejection order in GST SPL-07 and the appeal is decided in favour of the applicant by holding that proper officer has wrongly rejected the waiver application-Rule 164(15)(b)(i)

3.1.15.3 Restoration of the original appeal if appeal is filed against the rejection order in GST SPL-07 and the appeal is rejected by the appellate authority-Rule 164(15)(b)(ii)

3.1.16 Waiver of interest or penalty or both shall become void consequent upon non-payment of additional amount of tax liability-Rule 164(16)

3.1.17 Waiver of interest or penalty or both shall become void consequent upon non-payment of any amount of interest/penalty/both in r/o any demand pertaining to erroneous refund/demand pertaining to any other period-Rule 164(17)

3.2  Concluding Remarks

Chapter 4

How to fill in various Amnesty Scheme Forms

4.0    Introduction

4.1    Filing in of Form GST SPL-01 by the taxpayer

4.2    Filling in of Form GST SPL-02 by the taxpayer

4.3    Filling in of Form GST SPL-03 by the proper officer

4.4    Filling in of Form GST SPL-04 by the taxpayer

4.5    Filling in of Form GST SPL-05 by the proper officer

4.6    Filling in of Form GST SPL-06 by the appellate authority

4.7    Filling in of Form GST SPL-7 by proper officer

4.8    Filling in of Form GST SPL-8 by the taxpayer

4.9    Filling in of Form GST DRC-3 by the taxpayer

4.10  Filling in of Form GST DRC-3A by the taxpayer

4.11  Concluding remarks

Division 3

Relevant Statutory Provisions

Division 3:      Relevant Statutory Provisions

Division 4

Relevant Rules

Division 4:      Relevant Rules

Division 5

Relevant Notifications

Division 5:      Relevant Notifications

Division 6

Relevant Circulars

Division 6:      Relevant Circulars

Division 7

Relevant Forms

Division 7:      Relevant Forms