GSTN Advisory, Dated 11-06-2025
The Goods and Services Tax Network (GSTN) has released an important advisory announcing an alternative mechanism for filing applications under the Amnesty Scheme governed by Section 128A of the CGST Act. This new option is a response to the technical difficulties encountered by certain taxpayers on the GST portal.
1. Reason for the Alternative Mechanism
Several taxpayers reported inability to submit applications due to technical glitches and validation errors within the GST portal. In order to facilitate compliance and ensure that eligible taxpayers are not deprived of relief under the scheme, GSTN has introduced an option to manually enter order details where online validations are acting as a barrier to filing.
2. Filing Procedure to Be Followed
Taxpayers who wish to use this alternative must strictly adhere to the step-by-step process outlined by GSTN. The filing is still to be made on the GST portal, but with manual entry in specific fields permitted under this mechanism. All relevant documents and compliance norms must be fulfilled as prescribed.
3. Deadline for Submission
The deadline for filing applications under the Amnesty Scheme remains 30th June 2025. Taxpayers are advised to take advantage of this mechanism well in advance of the deadline to avoid last-minute technical or procedural issues.
4. Reporting Technical Issues
If taxpayers face technical problems even while using the alternate route, they should immediately raise a complaint through the GST Self-Service Portal at the following link:
🔗 https://selfservice.gstsystem.in
Prompt reporting will help GSTN troubleshoot individual cases and ensure timely resolution.
