GST amnesty rule eased for notices covering part of the 128A period

In short: FPAC

FFacts

Notification No. 11/2025-Central Tax dated 27th March 2025 amends rule 164 of the CGST Rules, 2017, where a notice, statement or order covers part of the Section 128A period and part outside it.

PProvisions and law

Issued under section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), on the recommendations of the Council, amending rule 164 sub-rules (4) and (7).

AAnalysis

Waiver needs payment of tax related to the 128A period, no refund is available for tax, interest and penalty already discharged for the entire period before these rules commence, and instead of withdrawing the appeal the applicant intimates the appellate authority or Appellate Tribunal that he does not wish to pursue it for the 128A period, with the appeal deemed withdrawn for 1st July 2017 to 31st March 2020 or part thereof.

CConclusion

If your GST demand straddles the 128A period, intimate the appellate authority rather than withdraw the whole appeal.

What to do

1. InformationCheck whether your notice, statement or order covers both the 1st July 2017 to 31st March 2020 period and any period outside it.
2. DiscussionDecide with your CA how much tax relates to the 128A period and whether amounts already paid can be claimed back.
3. FormsFile the rule 164 application and intimate the appellate authority or Appellate Tribunal that the appeal is not being pursued for the 128A period.
4. DeliverablesWaiver for the 128A period, with the appeal continuing only for the remaining period.

Steps follow IDFD: Information, Discussion, Forms, Deliverables.