Amnesty for Waiver of Interest & Penalty u/s 128A of CGST Act

Sec 128A provides for conditional waiver of interest and penalty in respect of GST demands pertaining to FY 2017-18, 2018-19 and 2019-20 in cases where demand notices have been issued u/s 73 and full tax liability is paid by taxpayer before notified date i.e. 31/03/2025. 

Following is summary for Sec 128A:

Situation u/s 128A	Due Date & mode of  Payment	Forms	Due date for Application	Remarks
SCN u/s 73(1) or statement u/s 73(3) issued but order u/s 73(9) not issued	31 – Mar – 2025 (DRC-03)	SPL – 01	30 – Jun – 2025	(i)   Does not cover notice prior to DRC-01. (ii) Self assessed liability not adjudicated is also not eligible.
Order passed u/s 73(9) but order u/s 107(11) or 108(1) not passed	31 – Mar – 2025 (Cr. to ELR / DRC-03A if already discharged through DRC-03)	SPL – 02	30 – Jun – 2025	(i)    Does not cover order u/s 74. (ii) Covers situtaions for which no appeal is filed after the order u/s 73(9) is passed
Order passed u/s 107(11) or 108(1) but order u/s 113(1) not passed	31 – Mar – 2025 (Cr. to ELR / DRC-03A if already discharged through DRC-03)	SPL – 02	30 – Jun – 2025	(i) Covers all situations which are awaiting Tribunal filings. (ii ) Also may cover the original orders u/s 74
1st Proviso - SCN initially issued u/s 74, but later held to be u/s 73 will be eligible for amnesty	6 months from date of such order	SPL – 01 / SPL – 02 as the case may be	6 months from date of such order
2nd Proviso - Additional tax payable under appellate / revisionary proceedings by the authorities	3 months from date of such order