1. Introduction

The GST Amnesty Scheme for Section 73 cases aims to resolve non-fraud tax disputes efficiently. It promotes voluntary compliance while reducing litigation and enabling taxpayers to close pending issues smoothly.

2. Nature of Section 73 Cases

Section 73 deals with cases where tax was not paid or was short paid **without fraud or suppression**. These are generally unintentional lapses, system mismatches, or transitional errors.

3. Key Features

The scheme allows taxpayers to settle by paying tax plus concessional interest, with significant relaxation in penalties.

4. Eligibility

Only non-fraud (Section 73) cases qualify. Section 74 fraud cases are excluded. Payments must be made within the notified amnesty window.

5. Relief

Penalty waiver and interest concessions are the core reliefs under this scheme. Earlier settlement attracts higher relief.

6. Procedure

Taxpayers may pay via **DRC-03**, after computing taxes, and the proper officer issues closure via **DRC-05** after verification.

7. Early-year Relief

Special relief applies for FY 2017–18 and 2018–19 due to initial implementation challenges in GST.

8. Benefit to Taxpayers

Taxpayers gain financial relief, avoid litigation, reduce penalties, and protect business credibility.

9. Benefit to Government

Government gains quicker revenue realization and reduced litigation load.

10. Compliance Impact

The scheme encourages improved compliance behaviour and better tax discipline.

11. Practical Considerations

Taxpayers should ensure reconciliations, file pending returns, compute tax correctly, and maintain documentation.

12. Conclusion

The scheme is a balanced approach that offers relief to genuine taxpayers while enabling the government to close pending disputes and strengthen compliance culture.