Sales Tax Bar Association (STBA), Delhi, has formally requested Finance Minister Nirmala Sitharaman to extend the GST Amnesty Scheme deadline from 31st March 2025 to 30th June 2025. STBA, one of India's oldest tax associations with around 2000 members, highlights key challenges taxpayers face in availing the scheme. These include unresolved appeals, financial burdens due to upfront full tax payments, multiple Show Cause Notices (SCNs) on identical issues, and dual notices from both Central and State tax authorities. During the Grievance Redressal Committee (GRC) meeting on 27th March 2025, various State Commissioners and industry bodies such as PHDCC, CII, ASSOCHAM, and FICCI acknowledged these difficulties. The association argues that an extension would enhance taxpayer participation, improve compliance, and contribute to increased revenue collection. STBA emphasizes that many businesses, particularly MSMEs, are still recovering from economic hardships and require additional time for fair settlement of liabilities. The request has been copied to key officials, including the Minister of State for Finance, Revenue Secretary, and members of the Central Board of Indirect Taxes and Customs (CBIC), urging their intervention for a timely extension.

SALES TAX BAR ASSOCIATION (REGD.)

Office:
Ilnd Floor, Department of Trade & Taxes,
Vyapar Bhawan, Indraprastha Estate,
New Delhi-110002

EPABX No. : 23352310 to 14
Extn. No.: 3666, 3667
Tel. No.: 23355570, 23317748
Fax No.: 23318682

Ref. No.  ……..

Dated: Date: 29th March, 2025

To

Smt. Nirmala Sitharaman
Hon'ble Finance Minister
Ministry of Finance,
North Block,
New Delhi-110001

Subject: Representation for Extension of GST Amnesty Scheme issued u/s 128A of the CGST Act (inserted by Finance Act, 2024 w.e.f. 01.11.2024)

Hon'ble Madam,

We, the Sales Tax Bar Association (STBA), Delhi, a premier and one of the oldest tax bar association in India, with approximately 2000 members, would like to bring to your kind attention the challenges being faced by taxpayers in availing the GST Amnesty Scheme.

About the Sales Tax Bar Association (STBA), Delhi

The Sales Tax Bar Association, established in 1957, is one of the oldest and largest associations of tax professionals in India. With around 2000 members, our association has been at the forefront of tax advocacy and professional development.

• STBA actively disseminates information through Study Circle Meetings and Conferences to keep professionals updated on tax laws and compliance.
• Members of our Bar have represented the Sales Tax and VAT Department before the Delhi High Court and have also provided training to departmental officers.
• Many esteemed members of STBA have been elevated as Judges of the Delhi High Court and subsequently to the Supreme Court of India.
• STBA plays an instrumental role in tax collection, contributing significantly to the revenue of both the Central Government and the Government of NCT of Delhi.

Challenges Faced by Taxpayers

1. Concerns Raised in the Grievance Redressal Committee (GRC) Meeting

• In the recent Grievance Redressal Committee (GRC) meeting held on 27th March, where various State Commissioners participated, we apprised the members of the difficulties faced by taxpayers in opting for the scheme.
• The different Commissioners present in the meeting acknowledged these issues, recognizing the genuine challenges being faced.
• Additionally, other industry bodies such as PHD Chamber of Commerce (PHDCC), Confederation of Indian Industry (CII), ASSOCHAM, FICCI which were also present, supported the fact that their members are also encountering similar difficulties.

2. Pending Appeals and Financial Burden

• A large number of taxpayers have pending appeals before appellate authorities and High Courts.
• Due to these ongoing appeals, taxpayers are hesitant to make full tax payments under the amnesty scheme, as they anticipate partial relief through appellate decisions.

The requirement for upfront full tax payment is a significant financial burden, especially for MSMEs and businesses still recovering from economic setbacks.

3. Multiple Show Cause Notices (SCNs) on the Same Grounds

• Many taxpayers have been issued multiple Show Cause Notices (SCNs) for the same matter, leading to overlapping demands.
• In cases where rectification requests or appeals are still pending for a final order, taxpayers cannot be expected to pay multiple times for availing the scheme, which causes undue hardship.

4. Dual Notices/Orders from Central and State Officials

• Taxpayers are often issued notices and orders by both Central and State tax authorities on the same grounds.
• Requiring taxpayers to pay taxes under both jurisdictions for the same issue is not only a financial burden but also unjust in law.

Request for Extension of Deadline to 30th June,2025.

In light of these challenges, we humbly request an extension of the GST Amnesty Scheme deadline for tax payments from 31′ March 2025 to 30th June, 2025 allowing the taxpayers additional time to settle their liabilities after the resolution of their pending appeals and disputes. This will ensure:

• Greater participation in the scheme, leading to higher compliance.
• Increased tax revenue collection for the government.
• A fair opportunity for taxpayers to benefit from the relief provided under the scheme.

We earnestly seek your kind intervention in this matter and request the government to extend the timeline of the GST Amnesty Scheme upto 30th June, 2025 for payment of Taxes to facilitate ease of compliance for taxpayers.

We look forward to your positive response and are available for any further discussion on this subject.

Thanking you.
Yours sincerely,

Sanjay Sharma

President

M.: +91-98100 71545

CC: 1. Shri Pankaj Chaudhary, MOS for Finance

2. Shri Tuhin K. Pandey. Secy (Revenue)

3. Secretariat GST council

4. Shri Sanjay Kumar Agarwal. Chairman CBIC & Customs

5. Shri Shashank Priya. Member CBIC.

6. Shri Vivek Ranjan. Member CBIC

7. Shri Mohan Kumar Singh. Member CBIC

8. Shri Yogendra Garg. Member CBIC

9. Chanchal Yaday. Commissioner State GST