The GST Amnesty Scheme in India is a one-time relief initiative introduced to help taxpayers regularise past dues by waiving or reducing penalties and interest under specified conditions. So, how to apply for GST Amnesty scheme? First ensure you are eligible. The scheme applies to demands raised under Section 73 (and similar provisions) of the Central Goods & Services Tax Act, 2017 (CGST Act) for financial years such as 2017-18, 2018-19 and 2019-20 (in the latest iteration).
How to Apply for Amnesty Scheme GST?
You must not have paid the interest/penalty already and typically the case should not involve fraud or wilful evasion. To apply you must first pay the outstanding tax amount demanded by the specified deadline (for example, by 31 March 2025 in the 2024 scheme).
Secondly, you must withdraw any appeal or litigation related to that demand (if filed) because the scheme requires no further challenge of that matter.
The actual application process is as follows:
Log in to the GST portal (
www.gst.gov.in) using your GSTIN credentials; select the relevant amnesty-scheme form (for example forms SPL-01 or SPL-02 depending on category) as specified in Rule 164 of the CGST Rules.
Fill in the required details of the demand order, tax period, amount paid, and whether an appeal was filed and withdrawn. Upload proof of payment and withdrawal of appeal. Submit the form within the deadline (often by 30 June 2025 for the relevant window).
Once submitted, the tax authority will process the application and, if all conditions are met, interest and penalty are waived (to the extent provided), leaving you with only the tax due amount.
This clears the legacy demand and allows you to move forward with a clean GST registration.
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How To Apply For Gst Amnesty Scheme?
ruchi
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2025-11-10T06:48:21+00:00 2025-11-10T06:48:23+00:00Comment
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