Tax notices + litigation · GST Notice

GST Amnesty and settlement: Sec 128A waiver scheme

Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.

Find

The GST Council in 2024 introduced Sec 128A, waiver of interest and penalty for disputes related to FY 2017-18, 2018-19, and 2019-20 (the GST implementation years with widespread errors). Pay only the tax, interest and penalty waived if paid before a specified date.

Provisions

CGST Act, Sec 128A | GST Council 54th Meeting 2024

Analysis

This applies only to Sec 73 cases (non-fraud). If your SCN is under Sec 73 for these years, evaluate if the Sec 128A waiver is cheaper than fighting the case. Application: Apply on GST portal. Form SPL-01 for cases where order has been passed; SPL-02 for cases where SCN has been issued but no order yet.

Close

Talk to a Savvy for the exact next step on your case.

Connect now

A Savvy replies in minutes.

Fixed price before you pay. Your Savvy is paid only after you accept the work.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.