Tax Bar Association, Guwahati, has formally requested Union Finance Minister Nirmala Sitharaman to extend the deadline for tax payments under the GST Amnesty Scheme (Section 128A). While the scheme, covering 2017-18 to 2019-20, aims to reduce litigation, its recent amendments and clarifications were only issued on March 27, 2025. Many taxpayers are now eligible but have just two working days (March 28 and 31) to complete their payments, making compliance difficult. The association, representing 440 professionals from various tax-related fields, urges an extension of the tax payment deadline to May 31, 2025, while retaining the existing June 30, 2025, deadline for application submission. They also commit to raising awareness through seminars and workshops to ensure wider participation.

Tax Bar Association
(Registered under the Societies Registration Act,1860)
Sreeram Market, 2nd floor
Chatribati, Guwahati 781001 (Assam)
Email: taxbarghy1977@gmail.com

Ref: TEWSEC/2024-25/072 Date: 28th March, 2025

To
Smt. Nirmala Sitharaman
Union Finance Minister & Chairperson, GST Council
Govt. of India
New Delhi

Respected Madam,

Sub : Extension of time limit for payment of Tax under Amnesty Scheme u/s 128A

Formed in the year 1977, Tax flat Association, Guwahati is the oldest prestigious professional association in the entire North Eastern Region having membership strength of 440 members consisting of Chartered Accountants, Company Secretaries, Cost Accountants, Advocates and Tax Consultants.

The Amnesty Scheme announced u/s 128A covering the period of 2017-18 to 2019.20 is a welcome step in the direction of reducing litigation. The litigation and demand of non-fraud cases which mainly rose due to ignorance, ambiguity, and GSTN system problem could be put to rest If the Amnesty Scheme could be made more popular.

As per the provisions of Sec 128A the last date for payment of tax is 31st March 2025 and the last date for filing of application for amnesty in Form SPL-01/ SPL-02 is 30th June 2025. However, there was some confusion and ambiguity on the provisions as well as the process of application under the scheme.

The Government has tried to remove the bottlenecks from the scheme by way of amendment in Rule 164 by Notification No: 11/2025 dtd. 27th March 2025 and also by issuing Clarification vide Circular No: 248 /05/2025.GST dtd. 27th March 2025. Further the scheme although a very positive one but was not publicized wide enough until few days back.

After the amendment and clarification issued yesterday, many tax payers are now eligible and are willing to opt for the scheme but unfortunately the time left for payment for tax is only 2(two) working days, i.e., 28th & 31st March 2025 which is too less a time to decide. Thus, we request you TO kindly extend the date of payment under the scheme till 31st May 2025 without extending the date for application which is 30th June 2025. This will help in making the Amnesty Scheme most successful one.

We also ensure you that from our professional forum we will leave no stone unturned to give wide publicity among the tax payers by way of seminars, workshops, help desk for filling application etc.

We are always there in case you require any further clarifications and details regarding our above stated suggestion or any other issues.

Thanking you, we remain.

Sincerely yours,
For Tax Bar Association

Adv. Dinesh Kumar Sharma
President
Ph: 98640-93811

CA. Gopal Shighania
Secretary
Ph: 98640-95646

CA. Bikash Agarwala
Indirect Taxes Committee Chairman
Ph: 9435044691

Copy to:

For information and necessary action

1. Chairman, CBIC

2. Chief Commissioner, CGST, Guwahati

3. Principal Commissioner, SGST, Guwahati