GST Amnesty 2025: Who’s Eligible, Due Dates, Simple Filing Flow

GST Amnesty 2025 — Who’s Eligible, Due Dates, Simple Filing Flow

Skimmable one-pager: eligibility, periods/forms, fee relief basics, and a 7-step filing flow.

Section 128A (non-fraud Sec.73, FY 2017-18 to 2019-20) Window closed: Pay by 31 Mar 2025; Apply by 30 Jun 2025 Forms: SPL-01/02, SPL-03, SPL-05/06

TL;DR: The 2024–25 amnesty (Section 128A) waived interest/penalty in eligible non-fraud cases if principal tax was paid by 31-Mar-2025 and the waiver application (SPL-01/02) was filed by 30-Jun-2025. The window is now closed; keep proofs and reconcile books.

Quick Summary (1-minute)

Who is this for?

• Registered taxpayers with Sec.73 (non-fraud) notices/orders for FY 2017-18 to 2019-20
• Those ready to pay principal tax and regularise within the scheme
• Cases seeking closure of legacy non-compliance

Relief in scope

• Waiver of interest/penalty (conditions apply under Sec.128A)
• Post-order payments within timelines to retain waiver
• Applicable only to Sec.73 (non-fraud)—not Sec.74

Forms/periods

• FY 2017-18, 2018-19, 2019-20 (Sec.73)
• Portal workflow: SPL-01/02 → possible SPL-03 → order SPL-05/06
• Maintain DRC-03/Payment-towards-Demand proofs as needed

Due dates & window

• Scheme effective: 1-Nov-2024 (Section 128A operational)
• Pay principal tax by: 31-Mar-2025
• File waiver application by: 30-Jun-2025 (SPL-01/02)
• Status now: Window closed — retain records and await fresh notifications

Eligibility — Quick checks

Likely eligible

• Cases under Sec.73 (non-fraud) for FY 2017-18 to 2019-20
• Willing to withdraw appeals/writs where required
• Can pay principal tax within the deadline

Usually not covered

• Sec.74 (fraud/suppression) matters
• Periods outside FY 2017-18 to 2019-20
• Non-payment of principal tax within timelines

Due Dates & Fee Relief (under this scheme)

• Pay principal tax by 31-Mar-2025 (Payment-towards-Demand / DRC-03 as applicable).
• Submit SPL-01/02 by 30-Jun-2025 (waiver application for interest/penalty).
• Post-order timeline: if order SPL-05/06 requires any balance, pay it within 3 months—else the waiver can become void.
• Keep proofs: ARNs, challans, UTR, acknowledgment of appeal withdrawal (screenshot accepted per GSTN advisory).

Note: Dates above refer to the 2024–25 nationwide amnesty (Sec.128A). Check for any new Council decisions/notifications for future windows.

Filing Flow (7 steps)

Identify scope: Confirm your case is under Sec.73 (non-fraud) and pertains to FY 2017-18/2018-19/2019-20.

Withdraw appeals (if any): File withdrawal where required and save screenshot/acknowledgment for eligibility.

Compute dues: Determine principal tax payable; prepare challan via Payment towards Demand or DRC-03 (as applicable).

Pay by 31-Mar-2025: Complete payment of principal tax within the deadline; retain UTR/challan.

Apply by 30-Jun-2025: File SPL-01/02 on the portal with details/evidence to seek waiver of interest/penalty.

Reply to SPL-03 (if issued): Provide clarifications; on acceptance, await order in SPL-05/06.

Post-order compliance: If order demands any balance, pay within 3 months to keep the waiver valid; archive all ARNs and update books.

Pre-Filing Checklists

Data

• Copy of Sec.73 notice/order, return history
• Ledgers: cash/credit, interest/penalty trace
• Payment proofs, appeal withdrawal screenshot

Portal

• Payment towards Demand / DRC-03 (if needed)
• Application in SPL-01/02 with attachments
• Track for SPL-03 / order SPL-05/06

Records

• ARNs, challans, UTR, orders
• Books updated and reconciled
• Internal sign-off for closure

Related on this site: GST Amnesty Scheme — What it is, Who can use it & How • GST Updates (Aug 2025): 2-slab plan & rate changes

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