The word Amnesty is defined as “a pardon extended by the government to a group or class of people, usually for a political offense, the act of a sovereign power officially forgiving certain classes of people who are subject to trial but have not yet been convicted.” In respect of GST, the Government has notified Amnesty scheme aims to provide relief to taxpayers regarding late fee for pending returns. This scheme will remain valid from June 1, 2021 to August 31, 2021.
Source Taxscan
