Advisory on Filing Amnesty Applications under Section 128A of the CGST Act · 11 Jun 2025
CBIC / GST advisory · 11 Jun 2025
Official title
Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act
Official record
Open source pageSummary
Check the official recordWhat changed
Taxpayers who face technical issues while they file waiver applications under Section 128A of the CGST Act must follow the steps in the provided tutorial link. The GSTN provides this alternate mechanism because some taxpayers report difficulties on the GST portal. Taxpayers must report any further problems with this alternate process to the GSTN. They submit these complaints through the GST Self-service portal.
What you must do
- Follow the steps in the tutorial link to file waiver applications if the GST portal shows technical issues.
- Raise a complaint on the GST Self-service portal if difficulties persist with the alternate filing route.
Key dates
- Date of status report on waiver applications
Document text
- As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing.
- In view of the above, taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the steps outlined in the below link: https://tutorial.gst.gov.in/downloads/news/link_data.pdf
- Difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal : (https://selfservice.gstsystem.in)
Thanks, Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 11 Jun 2025
- Coverage area
- indirect-tax