Amnesty scheme 2025, Goods and Services Tax - GST

[Vinayak Tiwari]

Dear sir/mam,

I received a notice for a period of 2017-18 named as-Intimation of liability under section 73(5) / section 74(5),I contacted GST official they said the notice came under parameter-70 (as per feedback manual) excess outward tax in GSTR-1 compared to GSTR9 and 3B ,So I am not eligible for amnesty scheme 2024,Is it true?

Posts / Replies

[KASTURI SETHI]

 You have received a notice and NOT show cause notice under Section 73 of CGST Act.

[Ganeshan Kalyani]

In the amnesty scheme section 128A(1) , section 73(1), 73(3) and 73(9) is being mentioned. In your case it is 73(5) i.e. tax ascertained by you or by proper officer. This section 73(5) says that before the notice or statement is issued. But the scheme operates only when notice , statement or order is issued. So, scheme is not applicable to you.