Press Information Bureau

Mumbai, 21 March 2025

 

The last date to pay the requisite tax dues in order to avail the benefits of the Amnesty Scheme under section 128A is March 31, 2025 and only 10 days are left to avail this scheme.  The taxpayers after payment of tax need to apply for the Amnesty Scheme in Form GST SPL - 01/02. This has been informed by CGST and Central Excise, Mumbai Zone, thereby encouraging all GST taxpayers to take advantage of the Amnesty Scheme and settle their outstanding tax liabilities before the deadline i.e. March 31, 2025.  

The amnesty scheme is aimed at facilitating the resolution of pending Goods and Services Tax disputes and reducing the burden on taxpayers in respect of demands issued under section 73 of the CGST Act pertaining to Financial Years 2017-2018, 2018-2019 and 2019-2020.  It allows taxpayers to settle their outstanding tax liabilities by paying only the principal tax amount, with a complete waiver of associated penalties and interest, subject to the scheme’s terms and conditions.  The Government has in Union Budget-2024 announced an Amnesty Scheme under section 128A of the Central Goods and Services Tax (CGST) Act, 2017 and issued the Notification No. 21/2024-CT dated 8th October, 2024 and the Circular No. 238/32/2024-GST dated 15th October, 2024.

Additionally, in cases where a notice was initially issued under section 74 for Financial Years 2017-2018, 2018-2019 and 2019-2020 and an order is passed or required to be passed by the proper officer under section 73 (in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a Court), those cases are also covered under section 128A for the purpose of waiver of interest and penalty.  

For any clarifications or assistance, the jurisdictional GST officers may be contacted.  

 

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PIB Mumbai | SC/ DR

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