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The GST Amnesty Scheme has been attracting attention of the public since the release of the GST Amnesty Scheme notification, and now it’s getting even more attention since the release of GST SPL 02 form, which allows taxpayers to apply for the scheme on the GST portal. Despite this, many taxpayers remain unclear about what this scheme is and how it works.
Basically, the GST Amnesty Scheme is a scheme introduced under Section 128A of the Central Goods and Services Tax Act, 2017, and became effective on 1st November, 2024. It allows certain taxpayers to reduce their tax liability by waiving interest and penalty.
In this blog post, we will walk you through everything you need to know about the GST Amnesty Scheme, including how to apply for it.
The GST Amnesty Scheme 2024 is a recent scheme launched by GOI under S. 128A of CGST Act 2017, providing a valuable opportunity for taxpayers to regularize their GST compliance by waiving interest and penalties on overdue tax returns. An overdue tax return simply means that a taxpayer has failed to submit their tax paperwork within the prescribed deadline set by GOI.
The scheme’s goal is to reduce the compliance burden on taxpayers by waiving interest and penalties on tax demands raised under Section 73 of the Act. This scheme, which goes into effect on November 1, 2024, encourages businesses to pay off their past-due balances and resume compliance without facing severe penalties, making it a wonderful opportunity for taxpayers to clear their outstanding liabilities and avoid further legal complications.
The process and requirements for the closure of proceedings are described in Rule 164 of the CGST Rules. Taxpayers must submit the necessary paperwork and settle any outstanding balances by the deadline in order to get the scheme’s benefits.
GST SPL 02 is a special form which must be used for making an application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128(1)(c). This form can be filed online through the GST portal.
In an advisory dated December 29, 2024, GSTN said, “Presently, Form GST SPL 02 is made available in the GST portal. Form GST SPL 01 will be available soon in the GST portal.”
It is noteworthy to mention that the SPL 02 form applies to situations where an order has been passed by the authorities at the first level tax authorities or by the appellate authorities.
The GST Amnesty Scheme under Section 128A can be applied by businesses or taxpayers who are eligible for the waiver of interest and penalty liabilities for the period from July 1, 2017, to March 31, 2020.
This scheme is only available to cases that do not involve fraud, willful misstatement, or suppression of facts. Therefore, only individuals or entities who have not committed such offenses are eligible to apply for the GST Amnesty Scheme 2025.
Mr. Samsuddha Majumder, Tax Partner, Trilegal explained, “The scheme covers notices or statements issued under Section 73, and the proceedings following thereafter till the order of the first appellate authority, against which no appeal has been filed before the appellate tribunal. It also covers situations where the proceedings that were initiated under Section 74 as involving fraud, wilful misstatement or suppression of facts, but were ordered to not be involving these ingredients subsequently pursuant to Section 75(2). For context, Section 75(2) provides that where any appellate authority, appellate tribunal, court concludes that a case, which was initiated under Section 74 as involving fraud, wilful misstatement or suppression, did not involve such elements, the liabilities in such a case will be determined by deeming it be proceedings under Section 73. Notably, the situations where any interest or penalty liabilities on account of late fee, redemption fine etc. are not covered under the scheme.” (Source: Economic Times).
Before applying for waiver under the GST Amnesty Scheme, there are certain things you should be aware of such as:
To qualify the GST Amnesty Scheme 2024, the tax amount due must be paid by the prescribed deadline of 31st March, 2025.
The waiver applications must be submitted before 30th June, 2025. If interest or penalties have already been paid off, no refunds will be issued.
For multiple notices, orders or statements, separate applications need to be filed.
To avoid rejections and make sure the waiver is approved, filing the GST SPL 02 form in a proper and timely manner is crucial.
In case of pending appeal or writ petition, the waiver under the scheme is not applicable.
It is inapplicable if any amount is payable as a result of an erroneous refund.
The GST Amnesty Scheme process involves the following steps:
Step 1: Visit the official GST portal.
 (1).JPG "GST portal")
Step 2: Now, login using your username and password.
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Step 3: Now, navigate to > Services > User Services > My Applications.
Step 4: After going to the ‘My Applications’ page, select ‘Apply for Waiver Scheme under Section 128A’ option under ‘Application type’ dropdown.
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(Source: GST Portal)
Step 5: Fill in all the required details. Once done, click on ‘New Application.’ Now, the taxpayer must click on SPL-02 form for making an application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128(1)(c) in case of demand order. Select this form and then click on the ‘Create Application’ button.
(Source: GST Portal).jpg "GST Scheme")
Step 6: After clicking the “Create Application” button, a questionnaire will be displayed on the applicant’s dashboard.
.jpg "GST application portal")
(Source: GST Portal)
Step 7: Carefully answer all the mandatory questions in the questionnaire and then click the “Next” button to proceed further.
Step 8: Now, the SPL 02 form will appear on the dashboard. In the form, fill in the basic details, details of demand order, amount demanded in the order, amount paid through payment facility against demand order, etc.
Step 9: Thereafter, upload all the mandatory and other relevant supporting documents. A maximum of five documents can be uploaded with a size limit of 5 MB. Now, complete the declaration and verification section to proceed with saving and previewing SPL 02 form. The taxpayer can submit the SPL 02 form by clicking the "File" button after it has been saved and reviewed.
Step 10: After clicking the “File” button, a warning message will appear on the taxpayer’s screen: ““Do you wish to proceed with filing the application?” To continue, click OK. To make modifications to the form, click Cancel.
Step 11: After selecting OK, the application can be filed using a Digital Signature Certificate or Electronic Verification Code. Once the GST SPL 02 has been submitted successfully, Application Reference Number (ARN) will be generated.
GST Amnesty Scheme is a valuable opportunity for certain taxpayers to regularize their past non-compliance with GST rules and settle their outstanding tax liabilities without facing interest and penalties. The objective of this scheme is to reduce the compliance burden of individuals and businesses. To avail waiver of interest and penalty under the GST Amnesty Scheme, GST SPL 02 form must be filed online by visiting the GST portal.
Facing challenges in ensuring GST Compliance? Connect with Registrationwala for assistance. Our GST experts will ensure your business meets all the GST rules and regulations in a time-bound manner, and help you avoid penalties and legal consequences. Reach out to us as soon as possible!
Q1. What is the last date to avail waiver of interests and penalties under GST Amnesty scheme?
A. GST Amnesty late date for payment of tax liability is 31st March 2025. Hence, to avail the waiver under Section 128A of the CGST Act 2017, full tax liability be paid by the deadline of 31st March 2025. However, the GST Amnesty last date for submitting applications for waivers is June 30, 2025.
Q2. Where to file the GST SPL 02 form?
A. To file GST SPL 02 form, you must visit the official GST portal.
Hey there, I'm Dushyant Sharma. With the extensive knowledge I've gained in past 8 years, I have been creating content on various subjects such as banking, insurance, telecom, and all the important registration and licensing processes for various companies. I'm here to help everyone with my expertise in these areas through my articles.
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