In a major relief for taxpayers, the Goods and Services Tax Network (GSTN) has streamlined the documentation process for availing benefits under the GST Amnesty Scheme 2025. Taxpayers applying for interest and penalty waivers no longer need to wait for the formal approval of their appeal withdrawal. Instead, a screenshot showing the status as “Appeal withdrawn” is now sufficient to proceed with the waiver application.
What’s New in GST Amnesty Scheme?
As per GSTN’s latest advisory dated May 14, 2025, taxpayers can now upload a screenshot of the appeal case folder that clearly reflects the appeal status as “Appeal withdrawn”. This documentation update applies to:
- Fresh waiver applications
- Edits to already filed waiver applications
This simplified process falls under Section 128A of the CGST Act, which provides a full waiver of interest and penalties for eligible taxpayers.
Key Conditions to Avail GST Amnesty Benefits
To qualify for the waiver under Section 128A, taxpayers must:
- Clear all pending GST dues by March 31, 2025
- Submit the waiver application on or before June 30, 2025
- Ensure there are no active appeals against the demand order
Clarification on Appeal Withdrawal Scenarios
GSTN has outlined two specific scenarios based on when the appeal withdrawal is filed:
1. Before Acknowledgement (APL-02 Issuance)
- If a taxpayer submits an appeal withdrawal request (APL-01W) before the appellate authority issues the acknowledgment (APL-02), the system automatically updates the status to “Appeal withdrawn.”
2. After Acknowledgement
- If the appeal is withdrawn after APL-02 is issued, the appellate authority must manually approve the withdrawal.
- Once approved, the status is updated to “Appeal withdrawn.”
In both situations, once the appeal reflects this status, the taxpayer meets the mandatory requirement for waiver application under the scheme.
Why This Update is Important
This move is designed to accelerate the GST waiver process and reduce unnecessary delays. By allowing a simple screenshot as proof of appeal withdrawal, GSTN has significantly lowered the documentation burden on taxpayers.
The update is also expected to encourage more taxpayers to settle their dues and disputes under the GST Amnesty Scheme, ensuring better compliance and resolution.
Final Reminder
- Last date to apply for waiver: June 30, 2025
- Deadline to pay pending GST dues: March 31, 2025
Taxpayers are advised to act quickly and make use of the relaxed documentation norms to avail full benefits under the scheme.