GST Amnesty Scheme: March 31, 2025 is the deadline to pay the tax demand dues. June 30, 2025 is the deadline to apply for GST Amnesty Scheme. CA Pradeep Reddy, says: "The amnesty scheme under Section 128A offers a much-needed waiver of interest and penalty for FY 2017-18 to 2019-20, provided the business pays 100% of the GST dues. To ease practical difficulties, CBIC has issued two helpful clarifications via amendment to Rule 164.