Can You Still Apply for the GST Amnesty Scheme (Section 128A) Now?
GSTZone Desk · Updated 2026
Short answer
Based on the dates actually notified — 31 March 2025 for tax payment (Notification 21/2024-CT), and a 3-month application window after that under Rule 164(6) — both windows appear to have closed. If you haven’t already paid and applied, this specific route for FY 2017-18 to 2019-20 demands is very likely no longer open, unless a fresh notification reopens it.
In detail
Section 128A offered a genuine one-time relief — full waiver of interest and penalty on Section 73 (non-fraud) demands for financial years 2017-18, 2018-19, and 2019-20, provided the full tax was paid by a notified date and an application filed afterward.
The notified payment deadline, per Notification 21/2024-CT, was 31 March 2025. Rule 164(6) then gives a further 3 months from that notified date to actually file the SPL-01 or SPL-02 application on the portal — putting the application deadline around the end of June 2025.
Being direct about this rather than guessing: if you’re reading this well after those dates and haven’t already completed both the payment and the application, this specific amnesty window has almost certainly closed based on what’s been officially notified. Government amnesty schemes do occasionally get reopened or extended through a fresh notification, so it’s always worth checking the current CBIC notifications directly before concluding the door is permanently shut — but there is no fresh extension on record as of this base’s last check.
GSTZone tip
If you missed this window and still have an old Section 73 demand for these years, don’t assume there’s nothing left to do — even without the amnesty’s interest/penalty waiver, you may still have normal appeal or settlement options for the underlying demand itself, which is worth discussing with a GST professional rather than treating the case as closed.
Related questions
What if I already paid the tax but missed filing the SPL application in time?+
This is worth raising directly with a GST professional — the specific facts of when payment was made relative to the notified dates matter a great deal for whether any relief is still available.
Does this amnesty cover GST dues for years after 2019-20?+
No — Section 128A is specifically limited to the period 1 July 2017 to 31 March 2020 (FY 2017-18 to 2019-20); it doesn’t extend to later years’ demands.
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