The Government of Kerala on October 04, 2024, issued Amnesty Scheme 2024 revised rates.
The Amnesty Scheme 2024, introduced by the Kerala State Goods and Services Tax Department, allows taxpayers to settle arrears from pre-GST tax laws, such as the Kerala Value Added Tax Act and Central Sales Tax Act. The scheme, effective from August 1, 2024, initially offered full benefits until September 29. From September 30 to October 31, 2024, new applicants can settle 32% to 82% of their tax arrears, depending on the amount and litigation status. Payments made within 120 to 180 days incur a 2% surcharge, with a further 2% increase for payments made after 180 days. The final date to apply for the scheme is December 31, 2024. Applications and payments must be submitted online through the department's website.
