announced amnesty scheme for returns

[giri gattupalli]

respected sir ,

any inputs regarding amnesty scheme announced in 49th gst counsel meeting ? . in press release the word " conditional waiver " used. what is conditional waiver. please discuss

thank you

AI Summary

Conditional waiver in proposed GST amnesty: relief depends on a formal notification and its specified conditions.
The announced GST amnesty scheme has no statutory effect until a formal notification; a "conditional waiver" means any relief will be granted only on the conditions and procedures specified in that notification. The press release lacks statutory force, so coverage for particular returns (such as pending GSTR 9 filings) remains uncertain until the notification defines eligible periods and return types.