Dear Experts,
One of my clients had received GST Order wherein the tax demanded was already paid while filing Annual Returns. We had gone for Appeal and it is pending for disposal.
Now, can we opt for Amnesty Scheme under section 128A, as the tax demand has been paid and seek waiver for interest and penalty?
When we tried filing SPL-02, the DRC-03 through which we paid is not reflecting as we have paid by giving reason as 'Annual Return'. In case we can opt for Sec 128A, how can we file Form SPL-02 in this scenario?
Client Considers Section 128A Amnesty for GST Penalties; Faces Filing Issues with Form SPL-02; Appeal Outcome Pending A client received a GST order demanding tax already paid in their Annual Returns and has appealed the decision, which is pending. They are considering the Amnesty Scheme under Section 128A to waive interest and penalties. However, they face issues filing Form SPL-02 due to the payment being categorized under 'Annual Return.' Experts suggest the scheme applies if the tax pertains to 2017-18 to 2019-20. They recommend contacting the GST department and the jurisdictional officer for assistance and suggest that the appeal's favorable resolution could negate the need for amnesty. Filing SPL-02 can be done post-appeal. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
