The Government of India has introduced the GST Amnesty Scheme 2026 to provide significant relief to small taxpayers and businesses facing pending GST return defaults or un-filed monthly statements from previous financial years.
What is the GST Amnesty Scheme?
The GST Amnesty Scheme is a statutory measure allowing taxpayers to file pending GSTR-3B, GSTR-1, or GSTR-9 returns with reduced or waived late fee penalties. It offers a fresh start to taxpayers who missed deadlines due to business disruptions or technical errors.
Who is Eligible?
The scheme applies to registered taxpayers who fall under the following categories:
- Taxpayers with un-filed GSTR-3B returns for prior tax periods.
- Businesses whose GST registration was cancelled due to non-filing and seek revocation.
- Composition taxpayers who delayed filing GSTR-4 annual returns.
How to Apply
Eligible taxpayers can log in directly to the official GST portal, navigate to the return dashboard for the relevant past period, and submit the pending return with the auto-calculated amnesty late fee.
Need help with GST compliance or Amnesty filing?
Our experienced Chartered Accountants can review your pending returns and maximize Input Tax Credit claims.
Talk to a GST Expert →