GSTN Issues Advisory as Over 3 Lakh Amnesty Applications Filed Under Section 128A

The Goods and Services Tax Network (GSTN) has issued an advisory following the filing of over 3 lakh applications under the GST amnesty scheme for appeals. This scheme, introduced under Section 128A, provides a window for taxpayers to file appeals against demand orders passed on or before March 31, 2025, even if the original time limit for filing has expired. To benefit from the scheme, taxpayers must pay a pre-deposit of 12.5% of the disputed tax amount, with a cap on the cash component. The GSTN advisory provides crucial clarifications on the application process and the calculation of the pre-deposit, especially for appeals related to tax demands on services. The high number of applications indicates a strong response to the amnesty scheme, which aims to reduce litigation and provide a one-time opportunity for taxpayers to resolve past disputes.