GST Amnesty Scheme: Know Eligibility, Application Process And Deadline

To ease the burden on taxpayers grappling with Goods and Services Tax (GST) issues, the Central Board of Indirect Taxes and Customs (CBIC) has launched a noteworthy initiative – the GST Amnesty Scheme. This scheme serves as a lifeline for specified GST taxpayers who find themselves at odds with GST tax demand orders.

Let’s get into the specifics to understand the eligibility criteria, the application deadline and the systematic process for filing under the scheme.

Eligibility Criteria:

The CBIC, through a notification dated November 2, 2023, outlined the eligibility criteria for individuals seeking relief under the GST Amnesty Scheme.

The specified taxpayers eligible for this scheme include:

Individuals were unable to appeal against a GST demand order issued by the GST proper officer on or before March 31, 2023.

There are instances where the preceding appeal against the GST demand order was rejected solely because it surpassed the appeal deadline.

It’s crucial to note that the benefits of the amnesty scheme extend to GST demand orders issued on or before March 31, 2023, encompassing those related to the financial year 2018-19.

Penalty Relief:

One of the primary objectives of the GST Amnesty Scheme is to provide relief from the financial penalties imposed on delayed filing. Late fees for delayed submission of GSTR 3B range from Rs 10 to Rs 50 per day, depending on the nature of the tax liability. The scheme offers a potential waiver of these penalties, providing a fresh start for eligible taxpayers.

Application Process:

To take advantage of the GST Amnesty Scheme, eligible individuals must follow a streamlined application process. The CBIC has specified that the appeal against the GST tax demand order should be made using GST Form APL-01. This form is a crucial component of the application process and is the sole requirement for filing appeals under the scheme.

Furthermore, the CBIC has set a clear deadline for submission. As stated in the notification, “The appeal against the said order in FORM GST APL-01, as per subsection (1) of Section 107 of the said Act, should be submitted on or before the 31st day of January 2024.”