https://www.taxtmi.com/circulars?id=65840 Amnesty Scheme 2021 permits electronic opt in settlement of specified pre GST arrears by granting full waiver of interest and penalties and a reduction of principal for lump sum or installment payment, subject to exclusion of certain KGST era dues from reduction. Taxpayers must withdraw pending appeals, receive credit for earlier tax or amnesty payments (excluding penalty payments), and complete payments within prescribed timelines; default on installments revokes relief and restarts recovery. Assessing authorities verify options electronically and permit e payment, with provisions for representation and district level outreach. en-us Mon, 05 Apr 2021 00:00:00 +0530 Mon, 05 Sep 2022 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65840 Amnesty Scheme 2021 permits electronic opt in settlement of specified pre GST arrears by granting full waiver of interest and penalties and a reduction of principal for lump sum or installment payment, subject to exclusion of certain KGST era dues from reduction. Taxpayers must withdraw pending appeals, receive credit for earlier tax or amnesty payments (excluding penalty payments), and complete payments within prescribed timelines; default on installments revokes relief and restarts recovery. Assessing authorities verify options electronically and permit e payment, with provisions for representation and district level outreach. Circulars GST - States Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65840