GST Amnesty Scheme: What It Is, Who Can Use It & How (1-Page Brief)

GST Amnesty Scheme — What it is, Who can use it & How

One-page brief with timelines, eligibility, filings and a quick checklist.

In one line

• Limited-period relief to regularize past non-compliance — usually by capping/waiving late fee, interest and/or penalty when you complete specific actions within the window.

Why it exists

• To settle old disputes/returns and reduce litigation, letting businesses move on while Govt secures the tax principal.

Key Amnesty Windows (Recent)

A) Waiver of Interest/Penalty on Sec. 73 Demands (FY 2017-18 to 2019-20)

• What: Pay the full tax demanded for FYs 2017-18, 2018-19, 2019-20 and get waiver of interest/penalty (subject to conditions).
• Forms: Apply via GST SPL-01 / SPL-02; pay via DRC-03 / DRC-03A as applicable.
• Special cases: If a Sec. 74 notice was redirected to Sec. 73 by appellate directions, it was also eligible.
• Window (last run): Payments up to 31-Mar-2025 (plus an extra period after redetermination orders). (Closed now; watch for fresh windows.)

B) Appeal Amnesty (Time-barred Appeals)

• What: Extra time to file APL-01 against orders under Sec. 73/74 (orders up to a notified cut-off; late-rejected appeals allowed).
• Pre-deposit: Concessional 12.5% of disputed tax (min. 2.5% in cash), subject to caps.
• Window (last run): Till 31-Jan-2024. (Closed.)

C) Return-related Amnesties (2023)

• GSTR-9 / 9C: Concessional late fee for earlier years to encourage pending annual returns.
• GSTR-10: Final return late-fee capped if filed within the window.
• GSTR-4 (composition): Reduced/waived late fee for back years.
• Sec. 62 (best-judgment): Deemed withdrawal of assessment orders if due returns filed within the notified dates.

Who should check eligibility?

• Received a Sec. 73 notice/order for FY 2017-18 to 2019-20.
• Appeal time lapsed (or was rejected as time-barred) against orders up to the notified cut-off.
• Pending GSTR-9/9C, GSTR-4, GSTR-10 for older years (when windows are opened).

How to apply (typical flow)

1. Identify the notice/order period and the scheme’s date window.
2. Compute tax principal; map relief on interest/penalty/late fee under the scheme.
3. Make required DRC-03/DRC-03A payment / pre-deposit.
4. File the specific form (e.g., SPL-01 / SPL-02 or APL-01) on the portal.
5. If any appeal/writ exists on the same matter, withdraw and keep acknowledgement.
6. Archive all acknowledgements and a short reconciliation note for audit trail.

Avoid these mistakes

• Missing the notified last date.
• Paying only interest/penalty — most schemes require full tax principal first.
• Not withdrawing an ongoing appeal/writ where the scheme demands it.
• Claiming waiver for self-assessed interest where it’s not covered.

Month-end action checklist (save this)

• Map open Sec. 73/74 notices & orders by FY and amount.
• Reconcile 2B vs. books before paying principal.
• Prepare DRC-03 workings & payment proofs; store SPL-01/02 or APL-01 copies.
• Attach any appeal/writ withdrawal acknowledgement.
• Note decisions in working papers (what was waived, paid, why).

What readers should know

• Amnesty windows are time-bound. Check the latest notifications.
• Relief typically doesn’t cover tax principal—that must be paid.
• Keep all portal acknowledgements & payment references.

Need help?

• Share your order/notice & period—I’ll map it to the right scheme and steps.
• I can draft a DRC-03 note and a one-page board sign-off template.

Disclaimer: This is a simplified explainer. Always verify the exact notification/circular applicable to your case.