Amnesty scheme 2025

[Vinayak Tiwari]

Dear sir/mam,

I received a notice for a period of 2017-18 named as-Intimation of liability under section 73(5) / section 74(5), I contacted GST official they said the notice came under parameter-70 (as per feedback manual) excess outward tax in GSTR-1 compared to GSTR-9 and 3B, So I am not eligible for amnesty scheme 2024, is it true?

[KASTURI SETHI]

 You have received a notice and NOT show cause notice under Section 73 of CGST Act.

[Ganeshan Kalyani]

In the amnesty scheme section 128A (1), section 73 (1), 73 (3) and 73 (9) is being mentioned. In your case it is 73 (5) i.e. tax ascertained by you or by proper officer. This section 73 (5) says that before the notice or statement is issued. But the scheme operates only when notice, statement or order is issued. So, scheme is not applicable to you.

[KASTURI SETHI]

I fully  concur with the views of Sh.Ganeshan Kalyani, Sir. Thank you very much for detailed reply, Sir.

[Shilpi Jain]

Also once no SCN is issued for 2017-18, you no longer have any liability to pay to department as the period to demand tax by department has lapsed.

AI Summary

Inquiry on CGST Act Section 73(5) Notice; 2024 Amnesty Scheme Inapplicable Due to Self-Ascertained Tax. A participant inquired about a notice received for the 2017-18 period under section 73(5) of the CGST Act, questioning their eligibility for the 2024 amnesty scheme due to excess outward tax in GSTR-1 compared to GSTR-9 and 3B. Respondents clarified that the notice is not a show cause notice, and the amnesty scheme applies only when a notice, statement, or order is issued under specific sections. Since section 73(5) involves self-ascertained tax, the scheme does not apply. Additionally, since no show cause notice was issued for 2017-18, the tax demand period has expired.