GSTN issues Advisory related to issue in Filing Applications (SPL 01/SPL 02) under Waiver Scheme

The Goods and Services Tax (GSTN) has issued an Advisory regarding issues in filing applications (SPL 01/SPL 02) under the waiver scheme.

The Advisory read as Follows:

Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and the team is working to resolve the issues at the earliest.

i. Order number is not available in the dropdown for selection in SPL 02.

ii. Order details are not getting auto-populated after selection of a particular order in SPL 02.

iii. Payment details are not getting auto-populated in Table 4 of SPL 02.

iv. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, the taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order using DRC 03A.

v. Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order.

It has been discovered that there is a common misperception among traders that the deadline for filing a waiver application is March 31, 2025. In this regard, it is worth noting that the deadline for filing waiver applications is not March 31, 2025. According to Rule 164(6) of the CGST Rules, 2017, taxpayers must file waiver applications within three months of the notified date. Taxpayers can therefore file waiver applications in SPL 01/02 until June 30, 2025.

However, as per Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing of the waiver scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within the due date using the “Payment Towards Demand” functionality in the GST portal.

If taxpayers have trouble using the aforementioned functionality, they are urged to submit a Voluntary Payment using Form DRC-03 under category ‘Others’. After making the payment, they can submit Form DRC-03A to link the payment made in DRC-03 to the appropriate demand order.

If Payment details are not auto-populated in Table 4 of SPL 02, it is advised to verify the same in the electronic liability ledger on the GST portal. Then the taxpayer can proceed with filing a waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register.

Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise a grievance ticket immediately so that issue can be resolved.