Can I avail amnesty to set off interest liable to pay in 2017-18 under section 50

[Berjeez Bharucha]

Hi! I have received a notice from GST Office for paying interest under sub-section (1) of the Section 50 the GST.

I had not filed my GST returns for the period of July 2017 and March 2018. They were paid with late fees on 1st July 2019 and 12th June 2019 respectively.

I have a show cause notice that asks me to pay interest under section 50.

Am I eligible to waive my interest under the current amnesty scheme?

I read that amnesty is applicable for interest liable to be paid under section 73. However, I have section 50 applicable. Please help.

AI Summary

Waiver of interest under amnesty schemes excluded for interest on delayed filing of returns, per recent GST circular.
Whether interest for late payment is eligible for amnesty is disputed: contributors cite Circular No. 238/32/2024-GST and Instruction No.002/2025-GST to show amnesty excludes waiver of interest arising from delayed filing or self-assessed liability, because such interest is directly recoverable; conversely, where a demand arises under determination provisions, amnesty may be available. The core operative point is that interest on belated payment tied to self-assessment is typically excluded from amnesty unless the demand is brought under the demand/determination provisions.