Kerala GST Dept. issues Instruction on Waiver of Interest/Penalty under GST Amnesty Scheme
The amnesty applications filed against such orders, system will allocate the such applications filed to the officers in the Recovery Cell to settle the demand of interest and penalty
Through Instruction No. 06/2025 – Kerala SGST, the Kerala GST Department has released guidelines for the Amnesty Scheme's implementation under Section 128A of the KSGST Act. These guidelines pertain to the waiver of interest, penalties, or both for requests made under Section 73 of the KGST Act for the fiscal years 2017–18, 2018–19, and 2019–20. The GST Council's 53rd...
Through Instruction No. 06/2025 – Kerala SGST, the Kerala GST Department has released guidelines for the Amnesty Scheme's implementation under Section 128A of the KSGST Act. These guidelines pertain to the waiver of interest, penalties, or both for requests made under Section 73 of the KGST Act for the fiscal years 2017–18, 2018–19, and 2019–20.
The GST Council's 53rd meeting suggested, subject to certain restrictions, that the GST Act be made applicable to the fiscal years 2017–18, 2018–19, and 2019–20. The KSGST Act 2017 has been amended to include the granting of such a waiver based on the council's suggestions, and Section 128A has been added with effect from November 1, 2024. Rule 164 of the KGST Rules, 2017 outlines the steps for the appropriate officer to follow in order to receive the benefits of the scheme.
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To participate in the plan, an individual who qualifies must pay the tax required by section 73 of the GST Act and submit an application using Form GST SPL-01 on the common portal if the adjudication is still pending. ,After crediting the tax amount in the electronic liability register against the debit entry established by the demand order, the application must be made in FORM GST SPL-02 in order to get the benefits of the plan.
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Before filing an application in FORM GST SPL 02 to adjust the payments made through FORM GST DRC 03 against the outstanding demand in the electronic liability ledger, taxpayers must file an application in FORM GST DRC-03A, as required by sub-rule (2B) of rule 142, if the payments have already been made in DRC-03 against a demand order.
According to the Act's rules, applications submitted in FORM GST SPL-01 and FORM GST SPL-02 must be validated and processed by the appropriate official within the statute's allotted time frame.
Regarding the processing of the application received, the field formations are expressing concerns and requesting clarification. In the exercise of the authority granted by section 168 of the Act, the directives are issued for rigorous adherence in order to expedite the procedure and guarantee consistency throughout the field formation.
Applications filed under Section 128A of the aforementioned Act in FORM GST SPL-01 shall be assigned to the officers who are currently managing such ARN, Case ID, or Demand ID, i.e., in the seat where such adjudication is pending, according to the architecture of the Model-2 back office system. However, such applications are not anticipated to occur at this time because the deadline for adjudicating orders under Section 73 of the Act for fiscal years up to the fiscal year 2019–20 has already passed.
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For cases where demand orders have already been issued and the taxpayer has not filed any statutory appeals within the prescribed time limit, such cases are now ripe for recovery us 97 of the Act and have been allocated to the Recovery Cell for further action.
The amnesty applications filed against such orders, system will allocate the such applications filed to the officers in the Recovery Cell to settle the demand of interest and penalty. As, these applications need detailed verification of payments, documents related to the demand, and demands to be settled as per the provisions of sub-sections (5) and (6) of section 16, it will not be proper to process such cases in the Recovery Cell.
The Deputy Commissioners/Assistant Commissioner/State Tax Officers in the Recovery Cell are instructed to re-assign such applications (FORM GST SPL – 02) to the concerned taxpayer Service Circle for processing such applications. The proper officers in the taxpayer service vertical shall process the applications received us 128A of the Act including those applications received consequent to such re-assignment in the manner as prescribed in Rule 164 of the KGST Rules. The State Back Office admin or the District Back Office admin shall give necessary guidance or assistance to the officers in the Recovery Cell for re-assigning such cases to the proper officers in the Taxpayer Service Vertical.
To Read the full text of the Order CLICK HERE
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