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

Amnesty scheme eligibility denied where liability is ascertained before issuance of a formal notice, not notice-based. Amnesty scheme eligibility is limited to cases where a formal notice, statement or order has been issued; liabilities ascertained before issuance of any notice fall outside the scheme's trigger and do not qualify. Absence of a later show-cause notice may mean no departmental demand if the period to demand tax has lapsed; return mismatches alone do not convert an intimation into notice-based proceedings eligible for amnesty.