GST
GST amnesty under section 128A: last date to pay tax dues was 31 March 2025
- Effective
- 2025-03-31
- Published
- 2025-03-21
- Authority
- Central Board of Indirect Taxes and Customs (CBIC), Ministry of Finance
- Notification
- Notification No. 21/2024-Central Tax dated 8 October 2024; Circular No. 238/32/2024-GST dated 15 October 2024
The amnesty under section 128A of the CGST Act waived interest and penalty on demands raised under section 73 for financial years 2017-18, 2018-19 and 2019-20 where the taxpayer paid the principal tax. CBIC confirmed that the last date to pay the tax dues in order to avail the scheme was 31 March 2025, after which the taxpayer had to apply in Form GST SPL-01 or SPL-02. Cases originally noticed under section 74 for those years, where an order is passed or to be passed under section 73 following an appellate or court direction, were also covered.
The payment deadline of 31 March 2025 has passed. The separate deadline for filing the SPL-01/SPL-02 application is not stated on the government page I read and is therefore not recorded here.
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