Filing of SPL-01 and SPL-02 Amnesty Applications · 12 Jun 2025
CBIC / GST advisory · 12 Jun 2025
Official title
Subject: Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Official record
Open source pageSummary
Check the official recordWhat changed
Taxpayers file amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017. Some taxpayers face technical issues with the auto-population of payment details in Table 4. This issue affects payments made through the demand order functionality, pre-deposit amounts, and payments made through GSTR 3B. Taxpayers proceed with the filing of the waiver application even if payment details do not match the demand amount. Taxpayers upload relevant payment information as attachments with the online application. The jurisdictional officer verifies these attachments.
What you must do
- Upload relevant payment information as attachments with the online application
Who is affected
- Taxpayers filing amnesty applications in Form SPL-01 or SPL-02
Document text
- While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms.
- In particular, it has been observed that in certain instances, the payments details may not be accurately auto-populated in the applications filed by the taxpayers:
- (a) Amount paid through "payment towards demand order" functionality
- (b) Pre-deposit amount details
- (c) Payment made through GSTR 3B
- In the above cases, taxpayers are advised to proceed with filing of waiver application as GST portal doesn't stop the taxpayers from filing the application in case wherever the payment details and demand amount are not matching.
- In all such cases, it is advised to upload the relevant payment information as attachments along with the online application for the verification by the jurisdictional officer
Thanks,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 12 Jun 2025
- Issuing division
- GSTN
- Coverage area
- indirect-tax