Only 4 Days Left to File GSTN Waiver Applications – Act Fast!

The clock is ticking for thousands of taxpayers across India. The Goods and Services Tax Network (GSTN) has issued an urgent reminder: Only 4 days remain to file your GST amnesty applications under Section 128A of the CGST Act, 2017. The deadline is June 30, 2025, and missing it could mean losing out on massive relief in interest and penalties.

If you have outstanding GST demands for the period between July 1, 2017, and March 31, 2020, this is your final opportunity to settle them with minimum financial burden.

---

What is the GST Waiver Scheme Under Section 128A?

The GST waiver scheme, also referred to as an amnesty scheme, allows eligible taxpayers to clear their old tax dues (raised under Section 73) without paying full interest and penalties—a rare and time-bound relief.

Here’s how it works:

• Applicable for demands raised under Section 73 (non-fraudulent cases).
• Covers tax periods from July 1, 2017, to March 31, 2020.
• Taxpayers must withdraw pending appeals to be eligible.
• Once dues are settled under this scheme, interest and penalties are waived.

---

Why Is This Important for Taxpayers?

If you have received a demand notice or show cause notice under Section 73 and haven’t yet resolved it, the waiver can save lakhs in penalties and interest. Over 3 lakh taxpayers have already applied, but many still haven’t filed due to technical issues, confusion, or pending appeal withdrawals.

The GSTN is urging everyone to act fast and avoid last-minute delays.

---

Step-by-Step: How to File Your GST Waiver Application

1. Withdraw Your GST Appeal (if filed):
   • Log in to the GST portal.
   • Go to the pending appeal section.
   • Submit the withdrawal application and upload evidence (e.g., a screenshot).
   • Ensure that the appeal status is updated to “Appeal Withdrawn.”
2. Pay Outstanding Tax via GSTR-3B or DRC-03:
   • Even if payment has already been made earlier, the scheme benefits still apply.
   • For fresh payments, use DRC-03 for the relevant period.
3. Apply Under the Waiver Scheme:
   • Navigate to the waiver application section on the GST portal.
   • Fill in the required details and submit your application.
4. Download and Save the Acknowledgment:
   • Keep a copy of the acknowledgment or confirmation for your records.

---

Facing Technical Issues? Here’s What You Can Do

GSTN has recognized that some taxpayers are facing glitches while filing. To help:

✅ They’ve issued an alternative filing process →
📥 Download the official advisory here

📢 If problems still persist:

• Raise a complaint via the GST Self-Service Portal:
  🔗 https://selfservice.gstsystem.in

---

Key Highlights from CBIC’s Clarification

The Central Board of Indirect Taxes and Customs (CBIC) has confirmed:

• Taxpayers can claim the waiver even if tax was paid before the scheme started.
• Appeals related to periods outside July 2017–March 2020 don’t need to be withdrawn.
• Multiple tax periods can be included in one application, as long as the demand is under Section 73.

These clarifications ensure that more taxpayers can avail of the scheme without confusion or legal complications.

---

Only 4 Days Left – What You Need to Do Now

✅ Check if you have any pending demand notices under Section 73
✅ Withdraw any appeals related to those tax periods
✅ Make the required tax payment and file your waiver application
✅ Raise a complaint immediately if you face portal issues

⏳ Deadline: June 30, 2025
No extensions have been announced, so missing the deadline may disqualify you permanently from this rare benefit.

---

FAQs on GST Waiver Scheme (Section 128A)

Who is eligible for the GST waiver?

Any registered taxpayer with a pending tax demand under Section 73 (non-fraud cases) for the period July 2017 to March 2020.

Do I still qualify if I’ve already paid the tax?

Yes. If the tax was paid earlier, you can still avail of the waiver by fulfilling the appeal withdrawal and application requirements.

What if my appeal covers multiple periods?

Only appeals relating to the scheme period (July 2017–March 2020) need to be withdrawn. Other appeals can remain active.

Can I apply if the portal isn’t working for me?

Yes. Follow the alternative process shared by GSTN or raise a complaint at the GST self-service portal.

Is there any fee to apply for the waiver?

No. The waiver application is completely free, but you must pay the actual tax amount as per the order.

---

Conclusion

This GST waiver scheme is a golden opportunity to wipe your slate clean and move forward without the burden of past penalties or interest. But with only four days remaining, the time to act is right now.

Whether you’re a business owner, tax consultant, or a GST-registered entity, do not wait until the last moment. Resolve any portal issues, complete your documentation, and secure your waiver benefits before June 30, 2025.

📅 Published on: 27 June 2025
✍️ Author: CS Chhavi Goyal