Section 128A was a conditional waiver of interest, penalty or both for eligible section 73 demands for FY 2017-18 to FY 2019-20. It was not a permanent general amnesty. The principal tax-payment date was 31 March 2025 and applications were generally due within three months, subject to the notified rules and later clarifications. In 2026, taxpayers should verify their filed case, order and any residual liability—not assume a fresh window exists.
Current law first, source draft second
This page preserves the useful intent of the supplied draft but corrects duplicated text, outdated dates, unsupported statistics and overbroad legal statements. Rates and portal procedures can change; verify the live notification and facts before filing or pricing.
Effective-date control: A rate, waiver or procedure described for an earlier period must not be applied to a 2026 transaction merely because it still appears in an older article or search result.
Do not confuse different amnesties
India has announced separate, time-limited reliefs for delayed returns, registration revocation and demand waivers. The 2021 GSTR-3B late-fee cap and the 2024–25 section 128A waiver have different legal bases, periods, forms and conditions.
Section 128A eligibility map
The demand must arise under section 73 and relate to the specified financial years. Tax must be fully paid as prescribed. Where the notice or order covers mixed periods or issues, Rule 164 and CBIC Circular 238 require a careful allocation and may leave amounts payable.
Application workflow
Reconcile the notice, statement or order; identify the correct SPL form; map DRC-03 and demand-ledger payments; withdraw eligible appeals or writ proceedings and retain proof; submit supporting documents; respond to SPL-03 if issued; and review SPL-05 or SPL-06 for conditions and remaining liability.
Appeal withdrawal
Withdrawal was not a cosmetic step. Where an appeal, writ petition or other specified proceeding covered the demand, the applicant had to satisfy the statutory withdrawal condition and upload documentary proof according to portal and departmental instructions.
What businesses should do in 2026
Preserve the application ARN, payment challans, DRC-03 mapping, appeal-withdrawal proof, acknowledgements and final order. Reconcile the electronic liability register. If an application is rejected or a mixed-period balance remains, calculate the next legal deadline from the actual communicated order.
Claims removed from the source draft
There is no safe basis to advertise 31 March 2025 as a future deadline, describe section 128A as covering every pending return, or merge its benefits with the 2021 GSTR-3B late-fee cap. Those statements have been separated and dated.
Get the GST position checked before acting
Map the transaction, effective date, registration, classification, valuation, input credit and return treatment to the current law and documents.
Request a GST compliance reviewFrequently asked questions
Is Section 128A still an open general amnesty in 2026?
No. It was a notified, conditional window. Check the status of an already-filed case and current notifications before taking action.
Which years were covered?
FY 2017-18, 2018-19 and 2019-20 for eligible section 73 demands.
Did it waive the underlying tax?
No. Full payment of the qualifying tax demand was a central condition.
Which forms were used?
SPL-01 generally addressed eligible notice or statement cases; SPL-02 addressed eligible order cases.
Were fraud demands covered?
Section 74 fraud, wilful-misstatement or suppression demands were outside the section 128A section-73 waiver.
Was appeal withdrawal required?
Yes, where the statutory condition applied; documentary proof and the exact portal process mattered.
Is the 2021 late-fee cap the same scheme?
No. It was a separate historical relief with different returns, dates and conditions.
