GSTN Important update on Section 128A Waiver Scheme

GSTN has recently put out an important update on the waiver schemes provided under Section 128A of the GST Act. The following is an update regarding the steps which taxpayers must undertake to avail the scheme. The original advisory was shared on December 29, 2024.

[Link of Original Advisory]

Availability of Forms and Filing Instructions

The GST portal now hosts the two forms necessary for filing under the waiver scheme namely, Forms GST SPL 01 and GST SPL 02. Taxpayers are advised to file their applications as soon as possible to get in line with the requirements of the scheme.

Withdrawal of Appeal Applications

One of the eligibility criteria for filing under the waiver scheme is the withdrawal of appeal applications filed against the demand order, notice, or statement related to the waiver application.

Appeal applications (APL 01) submitted before the First Appellate Authority. The feature is already active on the GST portal. This means that withdrawal is not directly available on the portal for appeals filed before March 21, 2023.

In such situations, the taxpayers have to file a formal withdrawal application with the concerned Appellate Authority. The Appellate Authority will then send these applications to GSTN through the State Nodal Officer, and the appeal applications will be withdrawn from the backend. This provision applies only to those appeals filed before March 21, 2023, which are still pending.

Taxpayers facing any problem with the waiver scheme can raise a ticket on the GST portal at Self-Service GST System. The category for such issues should be “Issues related to Waiver Scheme” to make sure prompt resolution.

This update is a reminder to taxpayers to take note of the procedures and requirements associated with the waiver scheme to benefit from its provisions effectively.