Resolving Issues in Filing Waiver Applications (SPL 01/SPL 02) Under the GST Waiver Scheme

Introduction

Filing a waiver application under the Goods and Services Tax (GST) waiver scheme has become a matter of concern for many taxpayers. Various grievances have been raised regarding technical difficulties while submitting SPL 01 or SPL 02 forms. To assist taxpayers, the GST Network (GSTN) has addressed these issues and provided clarity on the deadline for payment and waiver application submission.

This article aims to resolve common doubts and guide taxpayers through the correct process of making payments and filing waiver applications.

Common Issues in Filing Waiver Applications

Several taxpayers have reported technical difficulties when attempting to file SPL 01 or SPL 02 waiver applications. The key issues identified are:

1. Order Number Not Available:
   • The dropdown list in SPL 02 does not display the required order number for selection.
2. Order Details Not Auto-Populated:
   • After selecting a particular order in SPL 02, the details are not automatically populated.
3. Payment Details Not Auto-Populated:
   • In Table 4 of SPL 02, payment details are not getting updated automatically.
4. Payment Challenges for Demand Orders:
   • Even after filing SPL 02 for a demand order, taxpayers are unable to make payments using the “Payment Towards Demand” functionality.
   • Additionally, the amount paid through DRC-03 cannot be adjusted against the same demand order.
5. Withdrawal of Appeal Applications:
   • Taxpayers are unable to withdraw APL 01 appeal applications filed before the First Appellate Authority for a particular order.

Clarification on Last Date for Waiver Applications

A major misconception among taxpayers is the assumption that March 31, 2025, is the last date for filing waiver applications. However, this is incorrect.

As per Rule 164(6) of CGST Rules, 2017, taxpayers are required to file waiver applications within three months from the notified date. Consequently, the last date for filing SPL 01 or SPL 02 applications is June 30, 2025.

Conclusion:

• Last date for waiver application submission (SPL 01/SPL 02): June 30, 2025

Last Date for Payment Under the Waiver Scheme

While the waiver application deadline is extended, taxpayers must note that the due date for making the payment under the waiver scheme remains March 31, 2025. This is as per Notification 21/2024-CT dated August 10, 2024.

Recommended Payment Process:

• Use the “Payment Towards Demand” functionality on the GST portal.
• If unable to use this function, make a voluntary payment via Form DRC-03 under the category “Others.”
• After making the payment, submit Form DRC-03A to link the payment with the respective demand order.

Conclusion:

• Last date for payment under the waiver scheme: March 31, 2025

Steps to Verify Payment Details in SPL 02

If payment details are not auto-populated in Table 4 of SPL 02, taxpayers should:

1. Verify the Electronic Liability Ledger on the GST portal.
2. Access the ledger through:
   • Login >> Services >> Ledgers >> Electronic Liability Register
3. Once confirmed, proceed with filing the waiver application.

Final Advisory for Taxpayers

To ensure compliance with the waiver scheme, taxpayers must:

• Make the payment on or before March 31, 2025
• File the waiver application on or before June 30, 2025

In case of unresolved issues, taxpayers are advised to raise a grievance ticket immediately on the GST portal for prompt resolution.

Conclusion

Understanding the correct timeline and procedure for filing waiver applications can help taxpayers avoid penalties and ensure compliance. By adhering to the prescribed deadlines—March 31, 2025, for payment and June 30, 2025, for application submission—taxpayers can effectively benefit from the GST waiver scheme without unnecessary complications.

For further clarifications or assistance, visit the GST portal or consult a tax professional.