The GSTIN issued this latest advisory on January 14, 2025, regarding the Waiver Scheme under Section 128A.
Earlier GSTIN issued advisory on December 29, 2024, regarding the Waiver Scheme under Section 128A with regard to SPL-02 Form. You can read the complete advisory using this link: Click here.
Here are the key points for taxpayers:
- Forms Available on GST Portal:
Both Forms GST SPL-01 and GST SPL-02 are now available on the GST portal. Taxpayers are encouraged to file their applications under the waiver scheme using these forms. - Conditions for Filing Applications:
To file an application under the waiver scheme, taxpayers must withdraw any appeal applications related to the demand order/notice/statement for which the waiver is being sought.- For appeals (Form APL-01) filed before the First Appellate Authority, the withdrawal option is already available on the GST portal.
- For appeals filed before March 21, 2023, the withdrawal option is not available on the portal. In such cases, taxpayers should submit their withdrawal requests to the concerned Appellate Authority. The authority will forward these requests to GSTN via the State Nodal Officer for backend processing.
- Reporting Issues:
If you encounter any issues related to the waiver scheme, you can raise a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service Portal: https://selfservice.gstsystem.in.
Stay informed and act promptly to benefit from the scheme.
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