Section 128A is the GST amnesty of 2024. For non-fraud demands for the first three years of GST, a taxpayer who pays the full tax by the notified date gets interest and penalty waived and the proceedings closed.
Key points
- Under section 128A(1) of the CGST Act, 2017, for demands under section 73 for the period 01.07.2017 to 31.03.2020 — at the notice stage, after the order, or after the first appellate or revisional order — interest and penalty are waived if the full tax demanded is paid by the notified date, and the proceedings are then concluded.
- The notified date was 31.03.2025; where the tax arises from an appellate or revisional order, payment is due within six months of that order (Notification 21/2024-Central Tax; Rule 164).
- It also covers section 74 notices that an appellate authority or court holds must be redetermined under section 73 (first proviso).
- It excludes demands for erroneous refunds (section 128A(2)), and requires any appeal or writ petition to be withdrawn (section 128A(3)); no appeal lies once the benefit is availed, and amounts already paid are not refunded.
- The section came into force on 01.11.2024 (Finance (No. 2) Act, 2024).
The provisions
128A(1)–(4)Waiver of interest and penalty for 2017-18 to 2019-20
Statutory text
(1) Notwithstanding anything to the contrary contained in this Act, where any amount of tax is payable by a person chargeable with tax in accordance with,––
(a) a notice issued under sub-section (1) of section 73 or a statement issued under sub-section (3) of section 73, and where no order under sub-section (9) of section 73 has been issued; or
(b) an order passed under sub-section (9) of section 73, and where no order under sub-section (11) of section 107 or sub-section (1) of section 108 has been passed; or
(c) an order passed under sub-section (11) of section 107 or sub-section (1) of section 108, and where no order under sub-section (1) of section 113 has been passed, pertaining to the period from 1st July, 2017 to 31st March, 2020, or a part thereof, and the said person pays the full amount of tax payable as per the notice or statement or the order referred to in clause (a), clause (b) or clause (c), as the case may be, on or before the date, as may be notified by the Government on the recommendations of the Council, no interest under section 50 and penalty under this Act, shall be payable and all the proceedings in respect of the said notice or order or statement, as the case may be, shall be deemed to be concluded, subject to such conditions as may be prescribed:
Provided that where a notice has been issued under sub-section (1) of section 74, and an order is passed or required to be passed by the proper officer in pursuance of the direction of the Appellate Authority or Appellate Tribunal or a court in accordance with the provisions of sub-section (2) of section 75, the said notice or order shall be considered to be a notice or order, as the case may be, referred to in clause (a) or clause (b) of this sub-section:
Provided further that the conclusion of the proceedings under this sub-section, in cases where an application is filed under sub-section (3) of section 107 or under sub-section (3) of section 112 or an appeal is filed by an officer of central tax under sub-section (1) of section 117 or under sub-section (1) of section 118 or where any proceedings are initiated under sub-section (1) of section 108, against an order referred to in clause (b) or clause (c) or against the directions of the Appellate Authority or the Appellate Tribunal or the court referred to in the first proviso, shall be subject to the condition that the said person pays the additional amount of tax payable, if any, in accordance with the order of the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authority, as the case may be, within three months from the date of the said order:
Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.
(2) Nothing contained in sub-section (1) shall be applicable in respect of any amount payable by the person on account of erroneous refund.
(3) Nothing contained in sub-section (1) shall be applicable in respect of cases where an appeal or writ petition filed by the said person is pending before Appellate Authority or Appellate Tribunal or a court, as the case may be, and has not been withdrawn by the said person on or before the date notified under sub-section (1).
(4) Notwithstanding anything contained in this Act, where any amount specified under sub-section (1) has been paid and the proceedings are deemed to be concluded under the said sub-section, no appeal under sub-section (1) of section 107 or sub-section (1) of section 112 shall lie against an order referred to in clause (b) or clause (c) of sub-section (1), as the case may be.]
1. Inserted by section 146 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
- Rule 164, CGST Rules; Forms GST SPL-01 to SPL-08
- Notification 21/2024-Central Tax — due dates
- Circular 238/32/2024-GST
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What was the last date for the GST amnesty under section 128A?
- 31.03.2025 for notices and orders, or six months from the date of an appellate or revisional order (Notification 21/2024-Central Tax).
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Applications are made in Forms SPL-01 (notice or order stage) and SPL-02 (appellate order stage) under Rule 164, after paying the tax. Circular 238/32/2024-GST clarified the scheme; tax paid earlier by DRC-03 may be adjusted against the demand through Form DRC-03A.