The Kerala High Court dismissed the writ petition on acceptance to approach authority concerned under GST Amnesty Scheme.
The counsel for the petitioner submitted that he would like to withdraw the writ petition and he will approach the authority concerned under the Amnesty Scheme for which a notification is proposed to be issued.
The GST Amnesty Scheme has been introduced once again by the government to provide relief to taxpayers who missed filing GSTR-3B for the previous tax periods. In this article, get complete details of the applicability, benefit, and working of this scheme with the latest updates. Also, learn about the late fee relief, the issues that still stand unresolved and possible solutions.
The GST Amnesty Scheme was first notified to cover periods from July 2017 up to September 2018. A one-time extension to the time limit was provided then. Taxpayers could file these pending returns on or before 31st March 2019.
As per the latest Central Tax notification number 33/2021 issued on 29th August 2021, the validity of the GST amnesty scheme stands extended up to 30th November 2021 from the earlier deadline of 31st August 2021. It means that taxpayers who have pending GSTR-3B between July 2017 and April 2021, can file such returns on or before 30th November 2021 with a reduced maximum late fee.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the said submission of the counsel for the petitioner, the writ petition is dismissed as withdrawn with liberty as above prayed for.”
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