File SPL 02 for waiver of Interest & Penalty under GST | 128A | GST Amnesty Scheme

GST Amnesty SCHEME - 128A
For reducing the tax disputes and to provide a big relief to the taxpayers, GST Council in its 53rd meeting held on 22nd June, 2024 had recommended for waiver of interest and penalties in the demand notices or orders issued under Section 73 of the CGST Act, 2017 (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the Financial years 2017-18, 2018-19 and 2019-20. To avail this waiver, the condition is that the full tax demanded is paid on or before 31.03.2025 and form SPL 01 and SPL 02 are required to be filled, which is available on GST Portal
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