GST Amnesty 2025: Screenshot of Withdrawn Appeal Now Valid for Waiver Application – GSTN Update
The Goods and Services Tax Network (GSTN) has issued a fresh advisory under Section 128A of the CGST Act to simplify the process for taxpayers seeking relief under the GST Amnesty Scheme. Eligible taxpayers who pay the entire tax demand by March 31, 2025, can now furnish a screenshot of their appeal‑withdrawal application to become eligible for a full waiver of interest and penalties. The deadline to submit the amnesty application—complete with the required screenshot—is June 30, 2025.
GSTN Advisory Overview: On May 14, 2025,
GSTN clarified that any taxpayer who has discharged the full GST demand by
March 31, 2025, and wishes to avail the waiver under Section 128A must upload a
clear screenshot of the appeal folder showing the status “Appeal withdrawn.” This requirement applies either at the time of
initial filing of the waiver application or by editing an already‑filed
application to include the screenshot. The purpose is to allow taxpayers to proceed
without waiting for formal withdrawal orders from courts or appellate
authorities.
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How to Submit Appeal‑Withdrawal Evidence
According to the GSTN advisory:
- Case A: If the withdrawal
application (APL 01W) is filed before the appellate authority
issues final acknowledgment (APL 02), the system automatically updates the
appeal status to “Appeal withdrawn.”
- Case B: If the
withdrawal application is filed after final acknowledgment, the
appellate authority must approve the request before the status changes to
“Appeal withdrawn.”
- In both
scenarios, taxpayers must capture and upload a screenshot of the folder
reflecting “Appeal withdrawn” when filing or editing their waiver
application.
Opinions: It should welcome
the move, noting that courts and appellate registrars often take weeks or
months to register withdrawal requests.
previously taxpayers had to wait for formal orders, but now simply
submitting a screenshot of their withdrawal request suffices initially, with
the formal order to follow within one month as per Rule 164(7) of the CGST
Rules. Moreover, that allowing the withdrawal application
itself to serve as evidence—even before final acknowledgment—provides much
needed flexibility and reassurance to taxpayers. further lauded the advisory as a “progressive
move” that leverages technology to cut red tape and make the amnesty scheme
more accessible by trusting taxpayers’ submissions.
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Details of the GST Amnesty Scheme (Section 128A)
The Amnesty Scheme offers a one‑time waiver of interest and penalties on
demands under Section 73 of the CGST Act, provided taxpayers deposit
100 percent of the tax due. Cases
involving only genuine errors—such as clerical mistakes, delayed filings, short
payments, or excess input‑credit claims—are covered, while ones tied to
fraudulent refunds are excluded. The
eligible demand period runs from July 1, 2017, to March 31, 2020, inclusive. Taxpayers must ensure that no appeal against
the demand order remains pending; the changed status “Appeal withdrawn”
fulfills this requirement.
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Conclusion
The GSTN’s latest advisory
significantly eases the compliance burden for taxpayers seeking relief under
the GST Amnesty Scheme. By allowing the submission of a screenshot showing
“Appeal withdrawn” instead of waiting for formal orders, the government has
shown a pragmatic and technology-friendly approach. Taxpayers who have fully
paid their tax demand by March 31, 2025, now have until June 30, 2025, to avail
the benefits. This move fosters faster resolution, boosts voluntary compliance,
and ensures smoother implementation of the scheme.
Read More: Notification No. 27/2025: A Relief Measure for Individual Taxpayers