T he government has implemented various amnesty schemes at different times to offer benefits to taxpayers, particularly for those who have failed to file returns on time or have committed defaults under Central and State Goods and Services Tax Acts. Missing out compliance due dates are the worst nightmares of every practitioner. The difficulties in implementation of the relatively new Goods and Services Tax regime are compensated by relaxations of such compliance regulations, extension of due dates and most importantly, amnesty schemes for one time settlement of unpaid dues and unfiled returns. The Goods and Services Tax Council, in the 49th Meeting had made the following recommendations: – Extension of time limit for application for revocation of cancellation of registration and one time amnesty for past cases: The Council has recommended amendment in section 30 of CGST Act, 2017 and rule 23 of CGST Rules, 2017 so as to provide that – the time limit for making an application for ...