TaxTMI 
TaxTMI 
TaxTMI 
Amnesty scheme 2025
X X X X Extracts X X X X
X X X X Extracts X X X X
....mnesty scheme 2025<br> Query (Issue) Started By: - Vinayak Tiwari Dated:- 19-3-2025 Last Reply Date:- 21-3-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear sir/mam, I received a noti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce 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 o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....utward tax in GSTR-1 compared to GSTR-9 and 3B, So I am not eligible for amnesty scheme 2024, is it true? Reply By KASTURI SETHI: The Reply: You have received a notice and NOT show cause notic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e under Section 73 of CGST Act. Reply By Ganeshan Kalyani: The Reply: 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....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....not applicable to you. Reply By KASTURI SETHI: The Reply: I fully concur with the views of Sh.Ganeshan Kalyani, Sir. Thank you very much for detailed reply, Sir. Reply By Shilpi Jain: The Rep....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly: 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.<br> Discussion Forum - Knowledge Sharing ....