GST Amnesty Scheme Amendments: New Rules for Partial Periods and Appeal Procedures

• 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• Previous clarification from Circular No. 238/32/2024-GST withdrawn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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