gst amnesty scheme 2024

[KS Bhat]

Sir/Madam

Can we file application under amnesty Scheme if Order is paaased u/s 74 ?

AI Summary

Clarification on GST Amnesty Scheme Eligibility: Section 74 Orders Can Transition to Section 73 for Amnesty Access. A query was raised about the eligibility to apply for the GST Amnesty Scheme if an order is passed under Section 74. Kasturi Sethi clarified that one cannot apply directly under these circumstances. However, if an appeal is filed and the Appellate Authority or Tribunal finds no fraud or suppression intent, the tax will be determined under Section 73, allowing eligibility for the Amnesty Scheme. Other participants, including Ganeshan Kalyani and Shilpi Jain, agreed with this view, suggesting contesting the case as a Section 73 issue. Sagar Bhatia inquired about penalty and interest waiver if tax is paid by March 31, 2025, to which Kasturi Sethi reiterated the initial response.