KEY HIGHLIGHTS OF GST AMNESTY
Section 128A aims to reduce litigation during the initial years of GST implementation (FY 2017-18 to 2019-20) by waiving interest and penalties for demands under Section 73 for amounts deposited on or before March 31, 2025.
Post right: Abhishek Raja Ram; 9810638155
Please save this post for future use.
FORMS & OTHER DETAILS ARE AS FOLLOWS:
1. Form SPL-01: Sec. 128(1)(a)
1.1 SCN issued U/s 73, but the Order was not passed. They are eligible under 128(1)(a) and would need to fill form SPL-01
2. Form SPL-02
2.1 SCN issued under section 73(1) and Order is passed under section 73(9)
2.1.1 Appeal filed against the order, but Order is not passed by the First Appellate Authority
2.1.2 Revisional Authority has issued Notice but the Revisional Authority does not pass the Order
Both are eligible under 128(1)(b) and would need to fill Form SPL-02
2.2 SCN issued under section 73(1) and Order is passed under section 73(9)
2.2.1 Order is passed by First Appellate Authority but Order by Tribunal (GSTAT) is pending
2.2.2 Order by Revisional Authority is passed but the Order by Tribunal (GSTAT) is not passed
Both are eligible under 128(1)c) and would need to fill Form SPL-02
2.3 SCN issued under section 73(1) and Order is passed under section 73(9). Appeal is not filed and time limit to file appeal is (3m + 1m) is over. Technically, the appeal is time-barred. My suggestion would be file appeal and get the case covered under 128(1)(b) and fill form SPL-02 and withdraw appeal before the order is passed.
Disclaimer: These are all my personal suggestions, not a professional or legal opinion. I am not responsible for any action, non-action, or outcome based on this post.
Note: Appeal includes appeal both by Taxpaer and the Department.
Warm Regards,
Abhishek Raja Ram
9810638155