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Fix the driver behind crashes, sound loss and screen glitchesFind Drivers →Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →India’s central GST Section 128A waiver is not a general tax settlement and its ordinary deadline has passed. It can waive interest, penalty, or both on specified Section 73 demands for financial years 2017–18, 2018–19 and 2019–20, but it never waives the principal tax. For the ordinary route, the full tax had to be paid by 31 March 2025 and GST SPL-01 or GST SPL-02 had to be filed within three months afterward. A separate six-month clock applies only to a defined Section 74-to-Section 73 redetermination route. Businesses should therefore use Section 128A as a screening checklist, not assume that a demand qualifies or that a late application can be revived.
What Section 128A actually waives
Section 128A of the Central Goods and Services Tax Act creates a conditional waiver of interest or penalty, or both, for specified tax demands under Section 73. The covered period is the financial years 2017–18, 2018–19 and 2019–20, corresponding to supplies from 1 July 2017 through 31 March 2020. The provision does not cancel the underlying GST. A business must pay the eligible tax amount in full within the applicable statutory window before the waiver can be considered.
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This is one central waiver framework with different procedural routes, not a menu of several currently open GST “amnesty” programmes. Earlier relief measures should not be treated as open unless their current notification and deadline have been independently confirmed.
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Is the GST amnesty application deadline still open?
For the ordinary Section 128A route, no. CBIC notified 31 March 2025 as the date by which the full tax had to be paid. The general application window for the prescribed forms was three months from that date. CBIC Circular 238/32/2024-GST, paragraph 3.1.5, states: “The application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be, shall be filed within a period of three months from the date notified under section 128A (1), i.e., within three months from 31.03.2025.”
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A Ministry of Finance release dated 21 March 2025 also described 31 March 2025 as the final payment date and directed taxpayers to GST SPL-01 and GST SPL-02. As of 13 October 2026, the ordinary payment date and three-month filing period are historical and have passed. Do not assume that an unfiled application can be accepted merely because the tax was paid, or that a later departmental instruction has reopened the period.
The narrow route for a Section 74 demand redetermined under Section 73
Some cases begin with a notice under Section 74 but later move into the Section 73 framework. The special route is available only where an appellate authority, tribunal or court directs redetermination as if the case were under Section 73, using the mechanism in Section 75(2). The relevant tax-payment and application deadlines are then tied to six months from communication of the redetermination order, rather than to 31 March 2025.
This exception is document-specific. The original notice, the appellate or court order, the redetermination order and the date on which that order was communicated must all be checked. A demand that is simply described as “Section 74” or “converted” is not enough to establish eligibility. Apply the current rule text and the actual order dates before relying on the six-month period.
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Screening checklist before a business applies
1. Confirm the statutory section and tax period
- Read the notice, statement and adjudication order to verify that the demand is under Section 73, wholly or partly.
- Map each tax period to 1 July 2017–31 March 2020. The scheme names financial years 2017–18, 2018–19 and 2019–20; periods outside that span are not covered by the waiver.
- If the case began under Section 74, identify the appellate, tribunal or court direction and confirm that a lawful Section 73 redetermination followed.
2. Match the procedural stage to the correct form
Section 128A and Rule 164 distinguish between a prescribed notice or statement stage and prescribed order stages. GST SPL-01 is used for the eligible notice or statement stage; GST SPL-02 is used for the eligible order stages. A separate application is required for each relevant notice, statement or order. One application should not be used to combine unrelated demands simply because they concern the same registration.
3. Prove full payment of tax, not just ancillary amounts
Collect the challans, electronic liability register entries, payment dates and demand break-up. The condition concerns payment of the full eligible tax amount by the applicable deadline. Paying only interest or penalty does not satisfy it. If payment was made through DRC-03, check whether a DRC-03A adjustment is required to move that payment into the electronic liability register against the specific demand before filing the waiver application. Preserve the acknowledgement and ledger trail.
4. Separate covered and uncovered periods
A single order can contain both eligible and ineligible periods. Calculate the principal, interest and penalty attributable to each period rather than treating the entire order as covered. Interest and penalty connected with periods outside the statutory range remain potentially payable. Erroneous-refund demands are excluded from the waiver, even if another part of the order concerns a covered year.
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5. Review appeals, writs and withdrawal requirements
Check every pending appeal, revision, writ petition and stay order connected with the demand. The application may require withdrawal of a proceeding and documentary evidence of that withdrawal. Do not withdraw a challenge until the consequences, including treatment of any non-covered period, have been reviewed with the case record and applicable rules.
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Notification 11/2025-Central Tax, dated 27 March 2025, amended Rule 164 for cases in which an appeal covers both periods within and outside the Section 128A range. It provides an intimation option concerning not pursuing an appeal for the covered period while the authority considers the non-covered period. This amendment does not, by itself, reopen the ordinary three-month application window or create a new payment date. Read the notification and the relevant order together.
Which form applies: SPL-01 or SPL-02?
| Case position | Form generally associated with the route | What to verify |
|---|---|---|
| Eligible notice or statement stage under Section 73 | GST SPL-01 | The exact notice or statement number, covered period, tax paid and payment date |
| Eligible adjudication, appellate or other prescribed order stage | GST SPL-02 | The order number, communication date, appeal status and whether any withdrawal evidence is required |
| Section 74 origin followed by ordered Section 73 redetermination | The form applicable to the resulting prescribed stage | The redetermination order, communication date and six-month statutory clock |
The table describes the procedural categories; it is not a substitute for reading Rule 164 and the portal’s current instructions for the registration concerned. File a separate application for each relevant demand instrument.
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What happens after filing?
- Initial examination: The proper officer checks the form, demand, payment evidence, period, order history and any required withdrawal or intimation.
- Opportunity to respond: If the officer proposes rejection or identifies a deficiency, the prescribed process may issue GST SPL-03 and allow a reply in GST SPL-04.
- Decision: The officer records the outcome through GST SPL-05 or GST SPL-07, depending on the procedural result.
- Remedy: CBIC states that a rejection in GST SPL-07 is appealable under Section 107. The appeal period and filing requirements must be taken from the actual order and applicable rule text; do not calculate them from a portal message alone.
Keep a complete evidence pack: the original notice or statement, every order and annexure, proof of communication, payment challans, electronic liability register extracts, DRC-03 and DRC-03A records where relevant, appeal or writ filings, withdrawal documents, and the submitted form acknowledgement.
How to test a demand with multiple periods or multiple orders
Build a demand schedule before completing any form. For each line item, record the financial year, statutory section, tax amount, interest, penalty, order or notice number, payment date, appeal status and whether an erroneous refund is involved. Then classify it as covered, excluded or requiring the special redetermination analysis.
| Classification | Likely treatment | Action |
|---|---|---|
| Section 73 tax for FY 2017–18, 2018–19 or 2019–20; tax paid on time | Interest and/or penalty may be considered for waiver | Match the instrument to SPL-01 or SPL-02 and retain payment proof |
| Section 74 notice with no qualifying Section 75(2) redetermination | Not automatically eligible through the narrow route | Read the order history; do not label it eligible solely because tax was paid |
| Tax period outside 1 July 2017–31 March 2020 | Outside the statutory waiver | Calculate and address the residual liability separately |
| Erroneous-refund demand | Excluded | Do not include it in the waiver calculation |
| Mixed covered and uncovered appeal | Requires the Rule 164 mixed-period treatment | Review Notification 11/2025-Central Tax and prepare the required intimation |
Central rules are not the whole compliance answer
Section 128A is central legislation, but a taxpayer’s practical compliance position can also depend on the GST authority administering the registration. Before drawing a case-specific conclusion, identify the registration state and check the applicable state GST notifications, circulars, directions and portal notices alongside CBIC material. The central summary cannot establish every state authority’s current procedural position.
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This matters particularly where a taxpayer has registrations in several states, where a state-specific instruction affects document submission, or where a local order uses terminology that does not map neatly to the central form labels.
Common mistakes that can destroy an otherwise plausible claim
- Confusing principal relief with interest relief: Section 128A does not forgive the tax itself.
- Using one form for several instruments: Separate applications are required for each relevant notice, statement or order.
- Relying on a payment without allocation: A DRC-03 payment may need DRC-03A adjustment before it is matched to the liability register.
- Ignoring the communication date: The special six-month route runs from communication of the Section 73 redetermination order, not from the original notice.
- Including excluded amounts: Erroneous refunds and periods outside the statutory range remain outside the waiver.
- Assuming a late filing is harmless: The ordinary deadline has passed; neither payment alone nor the mixed-period amendment automatically revives it.
- Withdrawing an appeal too early: Review covered and uncovered issues and obtain advice on the required evidence before changing litigation status.
What businesses should do now
- Identify every registration, notice, statement, order and appeal connected with the proposed claim.
- Prepare the period-by-period demand schedule and exclude erroneous-refund and out-of-range amounts.
- Reconcile tax paid to the electronic liability register, including any DRC-03A adjustment.
- Determine whether the ordinary route is irretrievably time-barred or whether a qualifying Section 74-to-73 redetermination creates a separate six-month window.
- Check the relevant state authority’s current instructions for the registration state.
- Have a GST practitioner, chartered accountant or tax lawyer review the legal basis, dates, payment allocation and appeal consequences where the record is disputed or mixed.
Professional advice cannot revive an expired ordinary deadline. Its value is in correctly classifying the demand, preserving a defensible record and identifying whether the narrowly defined redetermination route or an available statutory appeal applies.
What is not established by the published material
Official material reviewed for this explanation does not provide a scheme-wide figure for savings, applications filed, approvals or rejections. A business should not rely on promotional claims or hypothetical calculations as evidence that its own demand will be accepted. Eligibility remains dependent on the statutory section, period, payment timing, procedural stage, order history and the authority’s decision.
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- CBIC Circular 238/32/2024-GST, paragraph 3.1.5, issued 15 October 2024.
- CBIC material identifying the covered financial years and 31 March 2025 payment date.
- Ministry of Finance release dated 21 March 2025 describing the final payment date and SPL forms.
- Notification 11/2025-Central Tax dated 27 March 2025, concerning mixed covered and uncovered appeal periods.
- The current CBIC portal listing for a departmental-appeal procedure involving only interest and/or penalty connected with Section 128A. Its listing signals that the underlying instruction should be checked; the listing alone does not establish its operative legal effect.
Frequently Asked Questions
Does paying the GST tax automatically cancel the interest and penalty?
No. Payment of the full eligible tax is a condition for consideration; the waiver still requires the demand, period, form, deadlines and other Section 128A conditions to be satisfied.
Can a business use the six-month deadline for any old Section 74 notice?
No. That clock is limited to cases in which an appellate authority, tribunal or court directed redetermination as if under Section 73 under Section 75(2), and it runs from communication of the resulting redetermination order.
Should a business in multiple states follow only the central CBIC summary?
No. Identify each registration state and check its current GST authority instructions in addition to the central Act, rules and CBIC material.
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