A. Procedure for claiming benefit under the GST Amnesty Scheme has been notifiedSection 128A was inserted in CGST Act providing for waiver of interest and penalty in respect of notices/ orders for FY 2017-18 to 2019-20 subject to payment of tax demanded upto a specified date. Accordingly, 31.03.2025 was notified as the last date for making payment to avail benefit under the amnesty scheme.Now, the procedures and conditions for claiming benefit under said amnesty scheme has been prescribed. Few of the key points are as follows:An application for amnesty scheme has to be made in Form GST SPL-01 and SPL-02 electronically for notices and orders, respectivelyIn case where the demand notices/ orders include other tax periods (not covered under the amnesty scheme) or cases of erroneous refunds, full amount of tax to be paidIf waiver is rejected and not appealed, original withdrawn appeal, may be restored B. Rule 96(10) barring export with payment of IGST has been omittedRule 96(10) of the CGST Rules, which had restricted exporters from exporting goods ‘with payment of IGST’ (and claiming refunds) where benefits under specific notifications (e.g., EPCG, EOU/STPI, Merchant Exports) were claimed on procurements, has been omitted.Further, Rules 89(4A) and 89(4B) of the CGST Rules have been omitted. These rules provided for distinct refund mechanism for suppliers making zero-rated supplies of goods or services while claiming benefits or exemptions on procurements under certain notifications (e.g., EPCG, EOU/STPI, Merchant Exports). Corresponding amendments have been made to the refund formula provided under Rule 89(4) of the CGST Rules. C. Time limit for issuance of self-invoice – Rule 47A introduced providing that self-invoice for reverse charge supplies must be issued within 30 days from the date of receipt of supply. This is effective from 01.11.2024. D. Tax payable under RCM on procurement of metal scrap Scenario 1: Supplier’s turnover below registration thresholdPurchase of metal scrap (HSN Chapters from 72 to 81) by registered person from unregistered suppliers would be taxable under RCM.Self-invoice to be issued within 30 days from the date of receipt of the supply. Scenario 2: Supplier’s turnover above registration thresholdSupplier to obtain registration under GST and pay tax under forward charge.Registered person receiving metal scrap to deduct TDS and furnish form GSTR-7. E. Other AmendmentsW.e.f. 01.11.2024, the due date for filing Form GSTR-7 (Return for TDS) has been prescribed as the 10th of the succeeding month.Additionally, Forms GST REG-20, GST REG-31, GSTR-9, GST APL-01, GST APL-05, GST INS-01, and GST DRC-01A in the CGST Rules have been substituted or amended.