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Practical Guide to GST Amnesty – Efective 1.11.2024
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| Book Details | |
| Title | Practical Guide to GST Amnesty – Efective 1.11.2024 |
| ISBN | 9789356039445 |
| Edition | Ed., Nov. 2025 |
| Pages | 160 |
| Authors | Sudhir V S CA Lakshman Kumar Kadali |
| Publisher | Commercial Law Publishers |
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Description
Order “Practical Guide to GST Amnesty – Effective 1.11.2024” (ISBN 9789356039445), November 2025 edition, by Sudhir V S and CA Lakshman Kumar Kadali. This concise 160-page guide, published by Commercial Law Publishers, provides comprehensive insights into the GST Amnesty Scheme. Now available with a flat 25% discount and free shipping for a limited period!
| Chapter Number | Description | Page Number |
| Preface. | iii | |
| About the Authors | v | |
| About Taxsutra | vii | |
| Table of Cases | xi | |
| Chapter 1 | Introduction to Amnesty Scheme under GST-2024 | 1 |
| Chapter 2 | Applicability of Amnesty Scheme under Section 128A | 4 |
| A | Applicability | 4 |
| B | Cases covered under Section 128A(1)(a) (pending notices) | 12 |
| C | Cases covered under Section 128A(1)(b) (pending orders by First Appellate Authority or revisional authority) | 12 |
| D | Cases covered under Section 128A(1)(c) (pending orders by Second Appellate Authority) | 15 |
| E | Notice issued under Section 74 but re-determination of liability under Section 73 in accordance with Section 75(2) of CGST Act, 2017 |
17 |
| F | Departmental appeals | 17 |
| G | Time periods for which relief is applicable and reliefs available under this Amnesty Scheme | 18 |
| H | Not applicable for notices or orders involving erroneous refunds | 19 |
| I | SCN or order involving partial demand of erroneous refund and for other reasons | 19 |
| J | SCN or order involving partial demand for the period covered under the scheme and for period not covered under the scheme (2020-21) |
19 |
| K | SCN or order involving time barred ITC under Section 16(4) demands | 19 |
| L | Other issues | 20 |
| M | Common Areas for issuing notices | 31 |
| N | Frequently asked questions | 32 |
| Chapter 3 | Procedure and Conditions for Closure of Proceedings under Section 128A in Respect of Demands issued under Section 73 | 45 |
| A | Forms in which application to be filed [Rule 164(1) and (2)] | 45 |
| B | Documents that are required to be provided along with application [Rule 164(1), (2) and (7)] |
46 |
| C | Procedure for making payment under the scheme [Rule 164(1) and (2)] | 47 |
| D | Procedure to be followed in case of demands involving partially on account of erroneous refund and partially for other reasons |
48 |
| E | Procedure to be followed in case of demands involving partially on account of periods covered under the scheme and partially for the periods not covered under the Scheme |
48 |
| F | The tax amount to be paid under the scheme, the due date of payment and time limit for filing application under the scheme |
49 |
| G | The authority to whom the application shall be filed | 52 |
| H | Procedure to be followed by proper officer after filing the application |
53 |
| I | Summary of forms | 55 |
| J | Frequently asked questions | 61 |
| Chapter 4 | Relevant Case Laws on Validity of Amnesty Schemes | 70 |
| Chapter 5 | Some Possible Measures to be taken up by Government (Revenue Department) to Avoid/Minimise the Disputes |
74 |
| Chapter 6 | Extracts of Statutory Provisions | 77 |
Additional information
| Publisher | Commercial |
|---|
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