GST Amnesty Scheme Section 128A Advisory from GSTN on Filing Errors
The GST Amnesty Scheme Section 128A has offered long-awaited relief to many taxpayers with pending returns from FY 2017–18 to 2019–20. But as the June 30, 2025 deadline approaches, several taxpayers are facing technical glitches while trying to file their amnesty applications on the GST portal.
To address this, GSTN (Goods and Services Tax Network) has issued an official advisory dated 11 June 2025, outlining the issue and its resolution.
Key Issue Identified
- Many taxpayers are unable to view or select applicable GSTR-3B returns for FY 2017–18 to 2019–20 under the Amnesty Scheme.
- The system is incorrectly reflecting returns as “not applicable” even for eligible periods.
- This issue affects Section 128A applications where reduced late fees are available if filed before the scheme ends.
GSTN’s Solution
According to the advisory:
- Taxpayers should navigate to the GSTR-3B return filing page for the relevant periods.
- If “Return not applicable” appears incorrectly, GSTN suggests:
- Open the relevant GSTR-3B page (even if not auto-enabled).
- Use the “Proceed to file” function to trigger back-end validation.
- Once this is done, revisit the Amnesty Scheme section.
- The return will now appear as “Pending” and can be selected for late fee relief.
Step-by-Step: How to Fix Amnesty Filing Errors
| Step | Action |
|---|---|
| 1 | Login to GST Portal |
| 2 | Go to GSTR-3B for FY 2017–18 to 2019–20 |
| 3 | Click “Proceed to File” |
| 4 | Return to Amnesty Filing Section |
| 5 | Now select applicable periods to file |
This method helps bypass the glitch and ensures the system reflects correct filing eligibility.
Expert Tip: File Early to Avoid Last-Minute Portal Rush
While GSTN is resolving the issue, waiting until the last moment can backfire. System load and last-minute downtime are common near filing deadlines.
File your pending GSTR-3B returns well before June 30, 2025 to avail reduced late fees under Section 128A.
Also, maintain screenshots of your filing attempts in case support is needed later.
Legal Reference
- Section 128A, inserted via Notification No. 04/2024-CT dated 05.01.2024, empowers the government to waive late fees for specified non-filers during the notified period.
- The current amnesty window is valid up to 30.06.2025.
- The GSTN advisory issued on 11.06.2025 clarifies the resolution method for tech errors.
Read Official GSTN Advisory (gst.gov.in)
FAQs
Q1. What is the deadline for GST Amnesty Scheme under Section 128A?
Ans: June 30, 2025.
Q2. I see “Return not applicable” for FY 2018–19. What should I do?
Ans: Go to GSTR-3B filing page, click “Proceed to File,” and retry the amnesty section.
Q3. Does the scheme cover all GSTR-3B defaulters?
Ans: Only for FY 2017–18, 2018–19, and 2019–20, as per eligibility under Notification No. 04/2024-CT.
Summary
Facing issues while applying for GST Amnesty under Section 128A? GSTN has issued a fix for taxpayers seeing “Return not applicable” errors. Use the “Proceed to file” button in GSTR-3B to activate eligibility. Deadline to file under the scheme remains June 30, 2025.