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    <title>announced amnesty scheme for returns</title>
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    <description>The announced GST amnesty scheme has no statutory effect until a formal notification; a &quot;conditional waiver&quot; means any relief will be granted only on the conditions and procedures specified in that notification. The press release lacks statutory force, so coverage for particular returns (such as pending GSTR 9 filings) remains uncertain until the notification defines eligible periods and return types.</description>
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    <pubDate>Wed, 22 Feb 2023 18:33:36 +0530</pubDate>
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      <description>The announced GST amnesty scheme has no statutory effect until a formal notification; a &quot;conditional waiver&quot; means any relief will be granted only on the conditions and procedures specified in that notification. The press release lacks statutory force, so coverage for particular returns (such as pending GSTR 9 filings) remains uncertain until the notification defines eligible periods and return types.</description>
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