Introduction

The Government has introduced the GST Amnesty Scheme 2024 to provide major relief to taxpayers who have failed to file GST returns in earlier financial years. This scheme, announced through a fresh CBIC notification, offers waiver or reduction of late fees and penalties for specific non-filed returns up to FY 2021–22.

The objective of the amnesty scheme is to ease the compliance burden, help taxpayers regularise their GST filings, and enable them to avoid heavy accumulated late fees that may otherwise prevent them from filing overdue returns.

This guide explains the eligibility, notified returns, fee waiver structure, timelines, and compliance steps under the 2024 amnesty.

What Is the GST Amnesty Scheme 2024?

The GST Amnesty Scheme 2024 is a limited-period relief programme allowing taxpayers to file pending GST returns with substantially reduced late fees and waived penalties for specific periods.

It targets taxpayers who either:

• Failed to file returns for earlier years

• Accumulated heavy late fees

• Could not complete compliance due to business shutdown, pandemic impact, or other genuine hardships

The scheme is valid only for notified returns and must be availed within the timeline given in the CBIC notification.

Which Returns Are Covered?

The 2024 Amnesty Scheme typically covers the following categories (as per CBIC notification):

✔ GSTR-3B (Monthly Summary Return)

For non-filing up to FY 2021–22.

✔ GSTR-1 (Outward Supplies Return)

To regularise mismatch issues and ensure complete reporting.

✔ GSTR-4 (Composition Dealers)

For taxpayers under the composition scheme who missed annual filing.

✔ GSTR-9 & GSTR-9A (Annual Returns)

Relief applicable for late filing of annual returns where applicable.

✔ Revocation of Cancellation Relief

Businesses whose GST registration was cancelled due to non-filing can apply for revocation during the amnesty window.

Late Fee & Penalty Waiver Structure

Who Can Avail the Scheme?

The scheme can be availed by:

• Regular taxpayers

• Composition dealers

• Businesses with cancelled GST registration

• Taxpayers having pending returns up to FY 2021–22

• Businesses wanting to clean up GST mismatches before departmental scrutiny

How to Avail the Amnesty Scheme (Step-by-Step)

Step 1: Check Pending Returns

Review your GST dashboard on gst.gov.in to identify returns pending up to FY 2021–22.

Step 2: Calculate Liability

Compute tax liabilities, interest, and any partial late fees payable under the amnesty.

Step 3: File Returns Within Amnesty Window

Submit GSTR-3B, GSTR-1, GSTR-4, or GSTR-9 with reduced late fees applied automatically.

Step 4: For Cancelled GSTINs

Apply for revocation using Form REG-21 (without strict 90-day restrictions).

Step 5: Maintain Proof

Download challans, filed returns, and acknowledgement for future reference.

Important Timelines

The amnesty scheme is valid for a limited timeframe.

Taxpayers must file all pending returns within the specified window to avail late fee relief.

Benefits of the 2024 Amnesty Scheme

• Significant cost savings on late fees

• Opportunity to restore cancelled GST registrations

• Avoid departmental notices and penalties

• Better compliance status before assessments

• Helps businesses revive operations and maintain GST continuity

Conclusion

The GST Amnesty Scheme 2024 is a crucial opportunity for businesses to clean up old noncompliances at a fraction of the original late fee burden. By regularising pending filings before the deadline, taxpayers can avoid future penalties, reduce litigation risk, and restore their compliance record.

Bisways Consulting Group provides expert assistance in GST return filing, revocation applications, amnesty eligibility checks, and end-to-end compliance support for businesses across India.