- Amendments to GST Amnesty Scheme effective 27 March 2025
- Changes to rules 164(4) and 164(7) of CGST Rules
- Taxpayers can opt for Amnesty Scheme only for the covered period
- Option to contest disputes for subsequent periods with Appellate Authority or GSTAT
- No refund for tax, interest, or penalty already paid for entire period
- Taxpayers who paid GST through Form GSTR-3B before 1 November 2024 can claim Amnesty benefits
- From 1 November 2024, GST must be discharged through prescribed modes to avail Amnesty benefits
- Previous clarification from Circular No. 238/32/2024-GST withdrawn
Source: bdo.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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