The purpose of the GST Amnesty Scheme is to help businesses who are having trouble complying with the GST law by waiving fines and interest in a number of ways under Section 128A. This blog offers a step-by-step tutorial on how taxpayers can apply for relief as well as an explanation of the purpose of these forms (GST SPL-01 to SPL-05). Businesses can manage the process efficiently and steer clear of further legal difficulties by adhering to the proper regulations.

This blog explains the recent GST Council decision to waive interest and penalties on demand notices issued under Section 73 of the CGST Act for the financial years 2017-18, 2018-19, and 2019-20. It outlines the eligibility criteria, benefits for taxpayers, and important considerations.