gst amnesty scheme 2024

[KS Bhat]

Sir/Madam

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

[KASTURI SETHI]

Answer is NO.

CONDITIONAL ELIGIBLITY 

However, if you file an appeal with the Appellate Authority or Appellate Tribunal contesting the invocation of Section 74 and the Appellate Authority or Appellate Tribunal holds that the ingredients of fraud, suppression etc. with an intent to evade tax are absent, then the Proper Officer will determine tax under Section 73as per Section 75(2) of CGST Act. Only in that specific situation, you will be eligible for availing the benefits of the Amnesty Scheme under Section 128 A(1)(a) or (b) (whatever applicable).

[Ganeshan Kalyani]

Yes, I agree with the view of the expert Sri Kasturi Sir.

[Shilpi Jain]

Contest in the appellate forum that this is a section 73 case and once order comes to that effect you can file under the amnesty scheme within 6 months.

[sagar bhatia]

AN SCN ISSUED UNDER SECTION 74 FOR TAX PERIOD APRIL 19 TO MARCH 2020. DATE OF ISSUE - 31.07.2024. ORDER WAS PASSED FOR DEMAND ON JAN 17, 2025 FOR INELIGIBLE ITC CLAIMS AS PER OIO

TAX PAYMENT NOT MADE YET AS ON 30TH OF MARCH. CAN WAIVER BE AVAILED FOR PENALTY AND INTEREST IF TAX IS PAID ON 30TH OR 31ST OF MARCH 2025?

[KASTURI SETHI]

NO. Already replied at serial no.1 above.

AI Summary

Amnesty eligibility denied for fraud characterised GST demands; relief available only after appellate reclassification to non fraud assessment. Amnesty under the GST scheme is unavailable for demands characterized as arising from fraud or suppression. Eligibility becomes possible only if an appellate forum reclassifies the matter as a non fraud assessment and the proper officer determines tax under the non fraud assessment provisions; only then may the taxpayer invoke amnesty benefits applicable to non fraud cases. Absent such reclassification, waiver of penalty and interest under the amnesty is not available.