New process to pay tax demand under GST amnesty scheme clarified by GSTN
GST amnesty scheme.
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If you want to apply for the Goods and Services Tax (GST) amnesty scheme which waives off interest and penalty from specified period GST tax demand notices, then make a note of this new process. This new process has been shared by GSTN today i.e. November 8, 2024. According to the advisory from Goods and Services Tax Network (GSTN), the forms specified for the purpose — GST SPL-01 and GST SPL-02 are still under development and are likely to be available only by the first week of January 2025. Therefore, those persons wanting to pay tax demand under the scheme now can pay it via a different form using the new process.
«In this regard it is informed that Form GST SPL-01 and Form GST SPL-02 are under development and the same will be made available on the common portal tentatively from the first week of January 2025. In the meantime, taxpayers are advised to pay the tax amount demanded in the notice, statement, or order issued under Section 73 on or before March 31st, 2025, to ensure that they receive the waiver benefits by paying their taxes before the deadline,» said GSTN in the advisory dated November 8, 2024.
«Taxpayers who don't want to wait for the GST SPL-01 and SPL-02 form to be made available in order to apply for GST Amnesty Scheme can now either use DRC-03 form (DRC-03A for specified cases) or pay the tax demand through the electronic
