Goods and Service Tax (GST) registered taxpayers who wish to apply for the GST Amnesty Scheme 2024 under section 128A announced in Budget 2024, should note about a procedural change in filing its application. Without submitting a request for withdrawal of appeal, the taxpayer cannot apply for the GST Amnesty Scheme under section 128A. The change is applicable to certain taxpayers specified by GSTN and to be eligible for the amnesty scheme application, they must first apply to the concerned appellate authority to withdraw their existing appeal and then they can apply for the Amnesty Scheme under section 128A. For these specified taxpayers the withdrawal of appeal option is not available on the GST portal.

Read below to find out which taxpayers need to first apply to the appellate authority to withdraw their appeal (if any) and then apply for the GST Amnesty Scheme waiver of interest and penalty under section 128A.