GST Amnesty Scheme: Key Deadlines and Important Details
GST Amnesty Scheme: Key Deadlines and Important Details
The GST Amnesty Scheme under Section 128A allows eligible GST-registered taxpayers to apply for a waiver of interest and penalties. However, there are two important deadlines to keep in mind:
- Pay the full tax amount by March 31, 2025 – If the tax dues are not paid by this date, the taxpayer cannot apply for the scheme.
- Submit the application by June 30, 2025 – After paying the tax, taxpayers must complete and submit their application before this deadline.
GSTN Advisory and Technical Issues
The Goods and Services Tax Network (GSTN) issued an advisory on March 21, 2025, reminding taxpayers about these deadlines. They also acknowledged that some taxpayers are facing technical issues while applying.
Taxpayers are advised to:
- Ensure tax payment is completed by March 31, 2025.
- Submit the waiver application before June 30, 2025.
- Reach out to GSTN for support if they face technical problems.
Who Can Apply?
- Any eligible GST-registered taxpayer who has outstanding tax dues.
- Must pay the full principal tax amount before March 31, 2025.
What Happens If You Miss the Tax Payment Deadline?
According to Sivakumar Ramjee, Executive Director at Nangia Andersen LLP, if a taxpayer fails to pay the tax amount by March 31, 2025, they will not be allowed to apply for the scheme, even if they submit the application before June 30, 2025.
Final Reminder
- Pay your outstanding tax dues by March 31, 2025.
- Submit the amnesty application by June 30, 2025.
- Check for GSTN advisories if you face technical difficulties.
Taxpayers who meet these requirements will benefit from a waiver of interest and penalties under the GST Amnesty Scheme.
