GST Amnesty Scheme 2026: Latest Status, Eligibility & Section 128A Guide

The GST Amnesty Scheme introduced under Section 128A of the CGST Act provided eligible taxpayers with a one-time opportunity to obtain a waiver of interest and penalty on specified GST demands by paying the principal tax within the prescribed timeline. In 2026, many taxpayers continue to search for the scheme to understand their eligibility, whether any fresh relief has been announced, and what options remain available. It runs under Section 128A of the CGST Act and covers tax periods from July 2017 to March 2020. If you ever got a notice under Section 73 for a genuine mistake rather than fraud, this amnesty scheme is built for you. A small Surat textile trader I came across last month had a Rs. 1.8 lakh interest demand wiped out simply by paying the principal tax through this route. The scheme does not erase the tax itself, only the interest and penalty riding on top of it, and that distinction trips up a lot of people who apply expecting a full waiver.

What Is the GST Amnesty Scheme and Who Introduced It?

The GST amnesty scheme is a one-time relief measure under Section 128A of the CGST Act, 2017. It waives interest and penalty on GST demands raised under Section 73 for FY 2017-18, 2018-19, and 2019-20, as long as the taxpayer pays the full tax amount within the notified window.

The GST Council approved this relief because the early years of GST were genuinely confusing. Portal glitches, conflicting circulars, and frequent rule changes meant many honest taxpayers ended up with notices for errors that were not deliberate. Section 73 deals with cases where there is no fraud or wilful suppression of facts, which is exactly the category this scheme targets. If your notice falls under Section 74, which covers fraud, this scheme will not help you.

CBIC issued Notification No. 21/2024 to operationalise this relief, later followed by clarificatory circulars addressing edge cases like part payments and pending appeals. Businesses still sorting out old GSTR-3B mismatches from 2018 finally got a practical way to close the matter.

Who Was Eligible Under the GST Amnesty Scheme?

Eligibility under the amnesty scheme depends on three things: the tax period must fall between July 2017 and March 2020, the demand must arise under Section 73, not Section 74, and the full tax amount must be paid by the notified deadline. Composition dealers, regular taxpayers, and even those who already received an appellate order can apply, subject to specific conditions.

Eligibility is not as restrictive as people assume. You can apply even if your case is sitting with the GST appellate authority, provided you withdraw the appeal as part of the process. That withdrawal step is where most people get stuck because it feels irreversible, and honestly, for cases where the tax liability itself is not in dispute, it usually is the smarter move.

How to Apply for the GST Amnesty Scheme: Step-by-Step Process

Applying for the amnesty scheme means filing Form GST SPL-01 or SPL-02 on the GST portal, depending on whether your tax dues are still pending or already cleared. The process is fully online and does not require a physical visit to the department.

1.    Log in to the GST portal and go to Services > User Services > My Applications.

2.    Select Form SPL-01 if tax is yet to be paid, or SPL-02 if you have already paid it through DRC-03.

3.    Enter the demand order or notice reference number along with the tax period.

4.    Pay the outstanding principal tax amount through the portal if not already paid.

5.    Attach proof of payment and any appeal withdrawal documents, if applicable.

6.    Submit the application and download the acknowledgment for your records.

Most businesses we have helped through gstregistration.co complete this in under 20 minutes once the tax payment is sorted. The slow part is usually gathering old notice copies, not the form itself.

GST Amnesty Scheme 2026 Deadline and Important Dates

The original timelines prescribed under the GST Amnesty Scheme under Section 128A have already expired. As of June 2026, no general extension of the scheme has been notified by CBIC. Taxpayers should verify the latest CBIC notifications or updates on the GST portal before assuming that any fresh application or rectification window is available.

It is also important to understand that the tax payment deadline and the application filing deadline were treated as separate compliance requirements. Even during the scheme's operational period, taxpayers who paid the principal tax but failed to submit the applicable Form GST SPL-01 or SPL-02 within the prescribed timeline could lose the benefit of interest and penalty waiver. Therefore, anyone reviewing an old case should rely only on the latest official CBIC notifications and GST portal updates for the current legal position.

Documents Required for GST Amnesty Scheme Application

You need a focused set of documents, not a mountain of paperwork. Keeping these ready before you start the SPL filing saves a lot of back and forth.

•      Copy of the original demand order or notice under Section 73

•      DRC-03 payment challan showing the full principal tax paid

•      Appeal withdrawal acknowledgment, if a case was filed earlier

•      GSTIN registration certificate

•      Authorised signatory details and digital signature or EVC access

What Happens If You Miss the GST Amnesty Scheme Window?

Missing the GST amnesty scheme window means your original demand stands as it was, including the full interest and penalty component under Section 73. You can still contest it through a regular appeal, but that route takes longer and does not offer the blanket waiver this scheme provides.

There is no confirmed indication of another nationwide round of this exact scheme being announced for the immediate future. The GST Council has, in the past, opened narrow extension windows for specific categories, so it is worth checking CBIC notifications periodically rather than assuming the door is permanently shut.

 

Common Mistakes Businesses Make While Applying

We have reviewed enough rejected applications to spot a pattern. Most rejections trace back to a handful of avoidable errors.

•      Filing SPL-01 before the full tax payment is reflected on the portal

•      Forgetting to withdraw a pending appeal before submission

•      Mismatched tax period between the notice and the application form

•      Applying for periods outside July 2017 to March 2020

•      Assuming the scheme also waives the principal tax amount

If your GST registration itself needs correction before you can file the application, you may first need to amend your GST registration so the authorised signatory details match what is on the notice.

Frequently Asked Questions

Q1: What is the GST Amnesty Scheme and is it available in 2026?

The GST Amnesty Scheme is a one-time relief introduced under Section 128A of the CGST Act for eligible Section 73 cases. As of June 2026, taxpayers should check the latest CBIC notifications to confirm whether any extension or fresh relief has been announced.

Q2: Who can apply for the GST amnesty scheme?

Any registered taxpayer with a Section 73 demand notice for the eligible period can apply, including those with pending appeals, as long as fraud is not involved.

Q3: What is the minimum amount needed to use the amnesty scheme?

There is no minimum threshold. The scheme applies as long as the full tax demanded in the notice is paid, regardless of the amount.

Q4: Can I apply if my case is under Section 74?

No. Section 74 covers fraud or wilful misstatement and is explicitly excluded from this scheme.

Q5: What documents are needed for the amnesty scheme application?

You need the original demand order, DRC-03 payment proof, appeal withdrawal acknowledgment if applicable, and your GSTIN registration certificate.

Q6: Is the GST amnesty scheme deadline the same as the tax payment deadline?

No. The tax payment and the SPL application filing are tracked as separate deadlines, and missing either one can disqualify the application.

Q7: What happens to penalty already paid before the scheme was announced?

If penalty was already paid and a refund was not separately claimed, you may be eligible for adjustment under the scheme rules, subject to the relevant CBIC circular.

Q8: Can composition scheme taxpayers apply for this amnesty?

Yes, composition taxpayers with eligible Section 73 demands for the notified period can apply through the same SPL forms.

Q9: Does the scheme cover interest on delayed return filing too?

No. It specifically covers interest and penalty linked to Section 73 tax demands, not general late filing interest under Section 50 for delayed returns.

Q10: What if my appeal was already decided before I apply?

If an appellate order has already been passed, the scheme has separate provisions, and you should consult the relevant notification before applying.

Q11: Can I track my GST amnesty application status online?

Yes, once submitted, the application status is visible under My Applications on the GST portal, similar to how you would check your ARN status.

Conclusions
Although the original timelines under the GST Amnesty Scheme have ended, taxpayers should continue monitoring CBIC notifications for any future relief measures or clarifications. Before taking any compliance decision, always verify the latest official updates.

Disclaimer:

The information provided in this article is for educational and informational purposes only. GST laws and CBIC notifications are subject to change. Readers should verify the latest official notifications and consult a qualified tax professional before making any compliance or legal decisions.