gst amnesty scheme 2024, Goods and Services Tax - GST

[KS Bhat]

Sir/Madam

Can we file application under amnesty Scheme if Order is paaased u/s 74 ?

Posts / Replies

[KASTURI SETHI]

Answer is NO.

CONDITIONAL ELIGIBLITY 

However, if you file an appeal with the Appellate Authority or Appellate Tribunal contesting the invocation of Section 74 and the Appellate Authority or Appellate Tribunal holds that the ingredients of fraud, suppression etc. with an intent to evade tax are absent, then the Proper Officer will determine tax under Section 73 as per Section 75(2) of CGST Act. Only in that specific situation, you will be eligible for availing the benefits of the Amnesty Scheme under Section 128 A(1)(a) or (b) (whatever applicable).

[Ganeshan Kalyani]

Yes, I agree with the view of the expert Sri Kasturi Sir.