Advisory for Waiver Scheme under Section 128A · 14 Jan 2025
CBIC / GST advisory · 14 Jan 2025
Official record
Open source pageSummary
Check the official recordWhat changed
The GSTN makes Forms GST SPL 01 and GST SPL 02 available on the GST portal for taxpayers to file applications under the waiver scheme. Taxpayers must withdraw appeal applications filed against the demand order, notice, or statement for which they seek a waiver. The portal provides a withdrawal option for appeals filed before the First Appellate Authority. Taxpayers who filed appeals before 21 March 2023 must submit a manual withdrawal request to the concerned Appellate Authority. The Appellate Authority then forwards these requests to the GSTN through the State Nodal Officer for backend processing. Taxpayers report technical difficulties through the GST self-service portal under the category Issues related to Waiver Scheme.
What you must do
- File applications using Form GST SPL 01 and Form GST SPL 02 on the GST portal.
- Withdraw appeal applications filed against the demand order, notice, or statement.
Document text
- Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/564
- It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme.
- One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal applications (APL 01) filed before First Appellate authority, withdrawal option is already available in the GST portal. However, for the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from backend.
- Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.in by raising a ticket under category “Issues related to Waiver Scheme”.
Thanks,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 14 Jan 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax