The GSTN on 14.01.2025 has issued an Advisory relating to Filing Applications Under Waiver Scheme and Withdrawal of Appeal Applications.
Reference to Advisory Issued on 29.12.2024
Taxpayers are reminded to review the advisory issued by GSTN on 29.12.2024 regarding the waiver scheme. The advisory provides detailed guidance on filing applications under the waiver scheme.
The Advisory herein provides as under:
A. Forms GST SPL 01 and GST SPL 02 Now Available
Taxpayers can now file their applications under the waiver scheme using the following forms, which are available on the GST portal:
- GST SPL 01
- GST SPL 02
Taxpayers are encouraged to file their applications promptly, adhering to the conditions stipulated under the waiver scheme.
B. Condition for Filing Waiver Applications: Appeal Withdrawal
To file an application under the waiver scheme, taxpayers must withdraw any appeal applications (APL 01) filed against the demand order/notice/statement for which the waiver application is being submitted.
- Withdrawal of Appeals Filed on or After 21.03.2023:
The withdrawal option for these appeals is already available on the GST portal. Taxpayers can withdraw their appeals directly through the portal. -
Withdrawal of Appeals Filed Before 21.03.2023:
For appeals filed before this date, the withdrawal option is not available on the portal. In such cases:- Taxpayers must submit a request for withdrawal to the concerned Appellate Authority.
- The Appellate Authority will forward the withdrawal request to GSTN through the State Nodal Officer for backend processing.
- Taxpayers are advised to contact their respective appellate authorities to ensure the withdrawal process is completed in a timely manner.
