Avail the new GST Amnesty Scheme 2024, introduced via Section 128A for conditional waiver of interest and penalties for tax demands from FY 2017-18 to 2019-20 under Section 73. To qualify, taxpayers must fully pay outstanding tax dues by March 31, 2025.
1. Notification (No. 21/2024–Central Tax)
2. Circular No. 238/32/2024-GST ( Clarification of various doubts related to Section 128A of the CGST Act, 2017)
3. Instruction No. 02/2025-GST
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