GST AMNESTY SCHEME NEW ADVISORY BEFORE 31.03.2025

Summary

The video discusses the GST Amnesty Scheme, providing important updates about filing applications, payment of taxes, and the issues faced by taxpayers. The GST portal has acknowledged technical challenges, with many users facing difficulties with order details and payments. The deadline for tax payment under the scheme is March 31, 2025, and the deadline for filing the application (SPL 02) is June 30, 2025. The video stresses the importance of making decisions and completing payments on time to benefit from the scheme. It also encourages taxpayers to consult professionals for proper filing and resolution of issues.

Takeaways

• 😀 The GST Amnesty Scheme allows taxpayers to clear their dues under specific conditions, but the portal is facing functional issues.
• 😀 Several users are experiencing issues with missing order details, payment adjustments, and filing the SPL-02 form on the GST portal.
• 😀 Taxpayers must make a decision to join the GST Amnesty Scheme and pay the applicable tax by **31st March 2025** to remain eligible.
• 😀 The **last date for filing the waiver application (SPL-02 form)** is **30th June 2025**, not 31st March as some mistakenly believe.
• 😀 The GST portal is working on resolving issues related to filing and payment, and users are advised to raise grievances if problems persist.
• 😀 Ensure to verify payment details in your **Electronic Liability Register** to confirm payments made for the relevant demand orders.
• 😀 If payment details are missing or not updated in the portal, taxpayers are advised to file a grievance to resolve the issue.
• 😀 If you decide not to opt for the Amnesty Scheme, you must prepare for an appeal, and tax payment is not required in such cases.
• 😀 It's crucial to make your **tax payment by 31st March 2025** to remain eligible for the Amnesty Scheme, even if filing the SPL-02 form can happen later.
• 😀 Don’t wait for the last minute to make decisions or payments; timely action is important to avoid complications and ensure eligibility.
• 😀 Taxpayers can enroll in the GST course for more clarity on the provisions, rules, and detailed guidance on the Amnesty Scheme.

Q & A

What is the GST Amnesty Scheme and what is its purpose?

The GST Amnesty Scheme allows taxpayers to settle their pending GST liabilities with certain relaxations. It helps in reducing tax burdens by offering benefits such as waivers or reductions on penalties for those who choose to participate in the scheme.

What is the deadline for making decisions regarding the GST Amnesty Scheme?

The deadline for making decisions about participating in the GST Amnesty Scheme is **March 31, 2025**. Taxpayers must decide whether to opt for the scheme or prepare for an appeal by this date.

What issues are taxpayers facing while filing under the GST Amnesty Scheme?

Taxpayers are facing several issues, including difficulties with filing forms like SPL 02, where order numbers are not appearing, payment details not auto-populating, and issues with withdrawing appeals. These problems are being worked on by the GST portal.

Is the waiver application deadline on March 31, 2025?

No, the waiver application deadline is not March 31, 2025. The waiver application should be filed by **June 30, 2025**, while the tax payment must be completed by **March 31, 2025** to avail of the scheme.

What must be done before the March 31, 2025, deadline to participate in the GST Amnesty Scheme?

Before March 31, 2025, taxpayers must make the required tax payments if they decide to participate in the scheme. If payment is not made, they will be ineligible for the scheme.

Can taxpayers still file under the scheme after March 31, 2025?

No, if the tax payment is not made by March 31, 2025, taxpayers will not be eligible for the GST Amnesty Scheme and cannot file under the scheme.

What is the role of SPL 02 form in the GST Amnesty Scheme?

The SPL 02 form is a key filing form used in the GST Amnesty Scheme. After deciding to participate in the scheme and making the necessary payments, taxpayers must file this form to complete the process. The deadline for filing this form is **June 30, 2025**.

How should taxpayers handle payment issues if the portal is not reflecting payment details correctly?

Taxpayers should verify their **Electronic Liability Register** to confirm if the payment was made correctly. If the payment still does not reflect, they should raise a grievance with the GST portal for resolution.

What happens if the payment is not made by March 31, 2025, for the Amnesty Scheme?

If the payment is not made by March 31, 2025, taxpayers will be ineligible for the GST Amnesty Scheme and will not receive any benefits offered by the scheme.

What should a taxpayer do if they have completed payment but face issues with filing the necessary forms?

If a taxpayer has made the payment but faces issues with filing the required forms like SPL 02, they should consult a professional or their tax consultant for proper guidance. They should also ensure that all payment details are correctly reflected and raise grievances if necessary.