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What is the GST Amnesty Scheme – Who can apply, how to apply and what is the last date

Who can apply for the scheme

  1. Taxpayer who could not file appeal against demand order passed on or before 31.3.23,

and

Those taxpayers who’s earlier appeal was rejected solely on the ground that appeal was filed after deadline was over can apply for this scheme.

  1. This means that appeal under GST amnesty scheme cannot be filed against GST orders issued under different sections like refund rejection, cancellation of GST registration etc.

How to Apply

  1. Appeal under GST amnesty scheme against the GST demand order must be filed electronically in Form APL-01.
  2. An enhanced pre deposit of 12.5% of the demand is required to be paid prior to filing appeal out of which atleast 20% of such pre-deposit of 12.5% is required to be paid in cash. Balance 80% can be paid through credit.

Last date to apply
Last date to apply for the GST amnesty scheme is 31.1.2024.

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