A Guide to The GST Amnesty Scheme 2024, 1st Edition

The Government of India has introduced Amnesty Schemes in the field of indirect taxes to assist business in regularizing their tax compliances and encourage voluntary tax adherence. These initiatives provide taxpayers with an opportunity to rectify past defaults with concessions in payment of interest and penalties. In 2024, an amnesty scheme has been introduced under section 128(A) of the Central Goods and Services Tax Act, 2017 (the CGST Act).

This book, A Guide to the GST Amnesty Scheme (2024): Waiver of Interest or Penalty or Both, is designed to simplify the provision of the scheme. It provides clear and concise explanations, supported by relevant statutory references, including sections , rules, notifications, circulars, FAQs and more.

With the Scheme’s implementation commencing on 1st November 2024, this book serves as a timely and practical resource for taxpayers, tax practitioners and officials. It aims to demystify the complexities of the scheme, empowering readers to align seamlessly with the GST regime while availing its benefits.