New GST Amnesty Scheme 2025: Who Is Eligible? How to Apply?
The Government of India has introduced a fresh chance for taxpayers to get back on track — the New GST Amnesty Scheme 2025. This one-time relief initiative aims to assist businesses and individuals who have failed to comply with GST return filings or have outstanding dues. At My Finance Gyan, we simplify complex tax updates for you. In this blog, we’ll explain everything you need to know — eligibility, benefits, how to apply, and more. If your GST returns are pending or your GSTIN is cancelled, this scheme is a golden opportunity.
What is the GST Amnesty Scheme?
Before we go deeper, let’s understand what amnesty means.
Amnesty meaning: It is a legal pardon for people or businesses that have violated certain rules but are now being offered a clean slate, often with reduced penalties. In GST, this means letting go of heavy late fees or fines if the taxpayer agrees to file pending returns within a specified period. So, what does amnesty do in the context of GST? It helps non-compliant taxpayers come back into the system without facing the full burden of past penalties. The GST Amnesty Scheme 2025 is exactly that — a relief mechanism for late filers and defaulters.
Key Highlights of the GST Amnesty Scheme 2025:
This scheme is designed for simplicity and impact. Here are the major features:
- Covers returns pending from July 2017 to March 2024.
- Late fees on such returns have been capped or significantly reduced.
- Taxpayers with cancelled GST registrations due to non-filing can apply for revocation.
- Applies to GSTR-3B, GSTR-10, and other relevant returns.
- Available for a limited window — from 1st July to 30th September 2025.
These provisions are aimed at reducing the compliance burden for small businesses, startups, and MSMEs. My Finance Gyan recommends that businesses take this scheme seriously, especially if they missed earlier amnesty offers.
Who is Eligible Under the New GST Amnesty Scheme 2025?
The scheme targets a wide range of taxpayers. You are eligible if:
- You have not filed one or more GST returns between July 2017 and March 2024.
- Your GSTIN was cancelled due to non-filing, and you want to apply for revocation.
- You are a small business, startup, or trader who missed deadlines due to confusion or technical issues.
- You filed nil returns late and now want to pay only reduced late fees.
Even those who have abandoned their GST registrations may now regularise their status. If you are unsure of your eligibility or GST status, contact Startup Portal, our trusted filing partner, for step-by-step assistance.
How to Apply for the GST Amnesty Scheme 2025?
The process is straightforward. Here’s how you can apply:
- Step 1: Log in to the GST Portal – Visit gst.gov.in and log in using your GSTIN credentials.
- Step 2: Check Pending Returns – Navigate to your dashboard to see which returns (GSTR-3B, GSTR-1, etc.) are yet to be filed.
- Step 3: Compute Late Fee – The portal will auto-calculate the reduced late fee under the scheme. No need for manual calculation.
- Step 4: Make Payment – Use net banking or challan generation to make payment and file the return.
- Step 5: Apply for Revocation (if required) – If your GST registration was cancelled, you can file Form REG-21 to apply for revocation.
- Step 6: Track Application – Monitor your revocation status and filing history on the portal.
If terms like “what does ASMT stand for” confuse you, don’t worry. ASMT stands for Assessment in GST, but you don’t need it to apply under this scheme. For easy GST Return Filing services in Pune, connect with the Startup Portal team. They will help you file without errors.
Late Fee Reduction – What's the Benefit?
Normally, the GST late fee can be crushing:
- ₹50 per day for GSTR-3B
- ₹20 per day for nil returns
- Capped up to ₹10,000 per return
Over time, this adds up, especially for small traders or startups who couldn’t keep up with monthly returns.
Under the GST Amnesty Scheme 2025, here’s the reduced fee:
- ₹500 per return for nil filers (i.e., no sales or purchases)
- ₹1,000 per return for others (₹500 CGST + ₹500 SGST)
This can save lakhs in penalties. For example, if you have 10 pending returns, you only pay ₹10,000 instead of ₹1 lakh or more. So, if you’re asking “what does amnesty do?” — it removes the financial burden and lets you start clean.
Timeline – Scheme Validity & Deadline:
Mark your calendars. The scheme is valid from 1st July to 30th September 2025.
- Duration: 3 months
- No extensions announced yet
- Ideal to file early and avoid the GST portal traffic
My Finance Gyan strongly advises you to apply before mid-September to avoid last-minute technical issues.
Past GST Amnesty Schemes (Quick Recap):
This is not the first time such relief has been given. The government has run amnesty schemes earlier:
2021 Amnesty Scheme:
- Covered returns till April 2021
- Late fees capped to promote compliance during COVID-19 times
2023 Amnesty Window:
- Allowed taxpayers to file revocation for cancelled GSTINs
- Included GSTR-10 final return benefits
Why 2025 is Special for the GST Amnesty Scheme 2025?
The 2025 scheme is broader, covering returns till March 2024, and offering wider coverage and longer duration. Missed earlier schemes? Don’t miss this one.
Benefits of the GST Amnesty Scheme 2025:
This scheme is a win-win for taxpayers and the government.
- Financial Relief: Heavy penalties are waived off. You save money.
- Legal Clean Slate: You get to file old returns without fear of prosecution or notices.
- Revive Cancelled GSTIN: Your business can start functioning legally again with a restored GST registration.
- Avail Input Tax Credit: Pending filings block your ITC claims. Compliance ensures you can claim your dues.
- Ease of Doing Business: One-time correction improves your future compliance rating and avoids scrutiny.
If you were wondering Amnesty Day Meaning, this scheme could be your personal financial amnesty day to reset your business records.
Final Thoughts: Don't Miss This Opportunity:
The New GST Amnesty Scheme 2025 is your opportunity to resolve pending GST issues and start anew. If you’ve delayed filings, now is the time to file with reduced late fees and revive your business compliance. Amnesty means forgiveness, and in GST, this scheme is the government’s way of extending that hand. At My Finance Gyan, we are committed to keeping you updated with the latest tax, finance, and business compliance news. Need help? Reach out to our expert partners at Startup Portal for complete guidance — from eligibility checks to end-to-end filing.
Frequently Asked Questions (FAQs):
The scheme ends on 30th September 2025. No extensions have been announced yet.
Any taxpayer who has pending GST returns or whose GST registration was cancelled due to non-filing.
It means waiving off penalties or giving a chance to comply without legal consequences.
No. ASMT (Assessment form) is not part of this scheme’s application process.
You may face cancellation, penalties, or prosecution under GST law.
Yes. You must file REG-21 and meet the return filing requirement within the amnesty window.
