The Government of Kerala vide Notification No. G.O.(P) No.58/2025/TD dated March 29, 2025, notifies the Kerala Amnesty Rules, 2025, introduced by the, provide a framework for settling tax arrears, surcharges, penalties, and interest under various acts up to 2017-2018, effective from April 01, 2025.
Introduction of Rules:
The Kerala Amnesty Rules, 2025, have been established under the Kerala Finance Act, 2025, to facilitate the settlement of tax arrears, surcharges, penalties, and interest under various relevant acts up to the period of 2017-2018.
Effective Date:
These rules will come into force on April 1, 2025.
Application Process:
Applications for settlement must be filed electronically through the Amnesty Portal (www.kitis.keralataxes.gov.in) using Form NSTY-I. Proof of payment of the amount specified in the Act must be submitted along with the application.
Verification and Notification:
The designated authority may request additional verification from various government departments or banks. The authority must inform the assessing authority and any relevant appellate bodies about the application within seven days.
Payment and Settlement:
If the amount paid by the applicant is insufficient, the designated authority will issue a demand notice (Form NSTY-III). The applicant must respond within 30 days with proof of payment. A Certificate of Settlement (Form NSTY-IV) will be issued upon full payment.
Refusal of Settlement:
If there are defects or omissions in the application, the designated authority will notify the applicant (Form NSTY-VI). If the applicant fails to rectify these within seven days, the application will be refused (Form NSTY-VII).
Appeals and Revocation:
Appeals against decisions can be filed in Form NSTY-IX within 30 days. The appellate authority can extend this period by another 30 days if sufficient cause is shown. The designated authority can revoke a Certificate of Settlement if the applicant provided false or suppressed information.
Payment and Service of Notices:
Payments must be made through the e-treasury portal. Notices and orders can be served either by registered post or through the Amnesty Portal, with a copy communicated to the applicant’s email address if available.
The Complete Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/Kerala-Amnesty-Rules-2025.pdfa
