TaxTMI 
TaxTMI 
My query is with regard to Section 128A - Amnesty Scheme. We are in receipt of an order issued under Section 73, confirming the interest and penalty liability. Tax was discharged by us before issuance of order. Will this order be eligible for Amnesty Scheme since no tax is due in the order, only interest and penalty.
Amnesty Scheme, 2024
02 Jan 2025 
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Amnesty Scheme eligibility: pay outstanding tax to secure waiver of interest and penalty under Section 128A, subject to filing.
The Amnesty Scheme under Section 128A permits waiver of interest under section 50 and penalty where a notice or statement under section 73(1)/(3) exists but no order under section 73(9) has been issued; payment of the full tax specified in that notice or statement by the scheme's cut-off renders proceedings concluded. No refund is available if interest or penalty was already paid. Eligible taxpayers must apply electronically in FORM GST SPL-01, provide notice details, and record payments via FORM GST DRC-03, within the specified filing window, though portal linkage issues arise when only interest/penalty remain after prior tax payment. (AI Summary)
The Amnesty Scheme under Section 128A permits waiver of interest under section 50 and penalty where a notice or statement under section 73(1)/(3) exists but no order under section 73(9) has been issued; payment of the full tax specified in that notice or statement by the scheme's cut-off renders proceedings concluded. No refund is available if interest or penalty was already paid. Eligible taxpayers must apply electronically in FORM GST SPL-01, provide notice details, and record payments via FORM GST DRC-03, within the specified filing window, though portal linkage issues arise when only interest/penalty remain after prior tax payment. (AI Summary)