TaxTMI 
TaxTMI 
Hi Team,
Can we apply for the benefit of amnesty scheme under GST- if the order only contains the demand for interest and penalty. (I.e., for Tax paid on secondment of employees)
Benefit of Amensty Schement if Order is only for interest and penalty
29 Oct 2024 
3 Replies 
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Amnesty for GST interest and penalty available where tax already paid, subject to delayed filing exclusion.
The amnesty targets outstanding tax payable due as on the scheme cut off; if tax has been paid and an assessment notice demands only interest and/or penalty, such cases are considered for amnesty relief. However, waiver of interest and penalty is excluded where interest arises from delayed filing or delayed reporting of supplies because that interest is treated as recovery of self assessed liability and is directly recoverable under the provision governing self assessed interest. Taxpayers whose interest/penalty demands do not fall within that exclusion may avail the amnesty after factual verification. (AI Summary)
The amnesty targets outstanding tax payable due as on the scheme cut off; if tax has been paid and an assessment notice demands only interest and/or penalty, such cases are considered for amnesty relief. However, waiver of interest and penalty is excluded where interest arises from delayed filing or delayed reporting of supplies because that interest is treated as recovery of self assessed liability and is directly recoverable under the provision governing self assessed interest. Taxpayers whose interest/penalty demands do not fall within that exclusion may avail the amnesty after factual verification. (AI Summary)