GST Amnesty 2024: Clear Old Dues
Details of relief scheme for old tax periods, full waiver of interest and penalties, Form SPL-01/02 filing process, and March 31, 2025 deadline
- Deadline: March 31, 2025 (application) + April 15, 2025 (payment)
- Benefit: 100% waiver on interest and penalties - pay only tax amount
- Eligible Periods: FY 2017-18, 2018-19, 2019-20 only
- Process: File Form SPL-01, pay tax, get discharge certificate via SPL-02
- Savings Example: ₹14.5L demand becomes ₹5L (save ₹9.5L)
What is GST Amnesty Scheme 2024?
Launched via Notification 31/2024, this scheme gives one-time relief to taxpayers with pending GST demands from early GST period (July 2017 to March 2020).
Key Benefits
- • Pay only tax amount (no interest, no penalty)
- • Waiver of prosecution proceedings
- • Complete discharge from old demand
- • Applicable to CGST, SGST, IGST
Eligible Tax Periods
| Financial Year | Tax Periods Covered | Eligible? |
|---|---|---|
| FY 2017-18 | July 2017 - March 2018 | Yes |
| FY 2018-19 | April 2018 - March 2019 | Yes |
| FY 2019-20 | April 2019 - March 2020 | Yes |
| FY 2020-21 onwards | April 2020+ | No |
Calculation Example
Scenario: Pending GST Demand Notice
Demand Details:
- • GST short paid (FY 2018-19): ₹5,00,000
- • Interest @ 18% for 5 years: ₹4,50,000
- • Penalty: ₹5,00,000
- • Total demand: ₹14,50,000
Under Amnesty Scheme:
- • Pay only tax: ₹5,00,000
- • Interest waived: ₹4,50,000 saved
- • Penalty waived: ₹5,00,000 saved
- • Total savings: ₹9,50,000!
How to Apply
Step 1: Login to GST Portal
gst.gov.in → Services → User Services → Amnesty Scheme
Step 2: File Form SPL-01
Declaration form stating you want to avail amnesty for specific periods
Step 3: Pay Tax Amount
Via challan (only tax component, no interest/penalty)
Step 4: File Form SPL-02
Discharge application after payment. Department issues discharge certificate.
Critical Action: Don't wait until March 31, 2025. File Form SPL-01 by mid-February to allow time for any clarifications or corrections. Payment must be made within 15 days of application. Missing the deadline means paying 2-3x the amount (full tax + interest + penalty). Use our GST Calculator to verify your outstanding amounts.
Exclusions (Not Covered)
1. Fraud & Willful Misstatement
Cases involving fake invoices, deliberate evasion not eligible
2. Criminal Proceedings Already Initiated
If prosecution filed in court, amnesty not available
3. Tax Periods After March 2020
Only FY 2017-18 to 2019-20 covered
Important Dates
Scheme Announced: September 15, 2024
Application Deadline: March 31, 2025
Payment Deadline: April 15, 2025 (within 15 days of application)
Miss Deadline: Pay full amount (tax + interest + penalty)
Who Should Apply
- ✓Businesses with pending GST demands from FY 2017-20
- ✓Taxpayers who missed filing returns for old periods
- ✓Those facing notices for late fee, interest, penalty
- ✓Businesses wanting to clear old dues and start fresh
Conclusion
GST Amnesty 2024 is the last chance to clear old GST liabilities from 2017-20 without crushing interest and penalties. If you have pending demands, file Form SPL-01 before March 31, 2025, pay tax amount, and get discharge. Missing this deadline means paying 2-3x the amount. Act now.