Practical Guide to GST Amnesty

ABOUT Practical Guide to GST Amnesty

Preface ………………………………………………………………………………………….. iii
About the Authors …………………………………………………………………………….v
About Taxsutra …………………………………………………………………………….. vii
Table of Cases ………………………………………………………………………………… xi
CHAPTER 1
Introduction to Amnesty Scheme under GST-2024
Introduction …………………………………………………………………………………………… 1
CHAPTER 2
Applicability of Amnesty Scheme under Section 128A
A. Applicability …………………………………………………………………………………… 4
B. Cases covered under Section 128A(1)(a) (pending notices) …………….. 7
C. Cases covered under Section 128A(1)(b) (pending orders by First
Appellate Authority or revisional authority)…………………………………. 12
D. Cases covered under Section 128A(1)(c) (pending orders by
Second Appellate Authority) …………………………………………………………. 15
E. Notice issued under Section 74 but re-determination of
liability under Section 73 in accordance with Section 75(2)
of CGST Act, 2017 ………………………………………………………………………… 17
F. Departmental appeals …………………………………………………………………… 17
G. Time periods for which relief is applicable and reliefs available
under this Amnesty Scheme …………………………………………………………. 18
H. Not applicable for notices or orders involving erroneous refunds … 19
I. SCN or order involving partial demand of erroneous refund
and for other reasons…………………………………………………………………….. 19
J. SCN or order involving partial demand for the period
covered under the scheme and for period not covered under
the scheme (2020-21) …………………………………………………………………….. 19
K. SCN or order involving time barred ITC under Section 16(4)
demands ………………………………………………………………………………………. 19
xCONTENTS
L. Other issues ………………………………………………………………………………….. 20
M. Common Areas for issuing notices ……………………………………………….. 31
N. Frequently asked questions…………………………………………………………… 32
CHAPTER 3
Procedure and Conditions for Closure of Proceedings under
Section 128A in Respect of Demands issued under Section 73
A. Forms in which application to be filed [Rule 164(1) and (2)] …………. 45
B. Documents that are required to be provided along with
application [Rule 164(1), (2) and (7)] …………………………………………….. 46
C. Procedure for making payment under the scheme [Rule 164(1)
and (2)] …………………………………………………………………………………………. 47
D. Procedure to be followed in case of demands involving
partially on account of erroneous refund and partially for
other reasons ………………………………………………………………………………… 48
E. Procedure to be followed in case of demands involving
partially on account of periods covered under the scheme
and partially for the periods not covered under the Scheme: ………… 48
F. The tax amount to be paid under the scheme, the due date
of payment and time limit for filing application under
the scheme …………………………………………………………………………………… 49
G. The authority to whom the application shall be filed …………………… 52
H. Procedure to be followed by proper officer after filing
the application ………………………………………………………………………………. 53
I. Summary of forms ………………………………………………………………………… 55
J. Frequently asked questions ………………………………………………………….. 61
CHAPTER 4
Relevant Case Laws on Validity of Amnesty Schemes ……………….70
CHAPTER 5
Some Possible Measures to be taken up by Government
(Revenue Department) to Avoid/Minimise the Disputes …………..74
CHAPTER 6
Extracts of Statutory Provisions ………………………………………………….77