The GSTN has issued an Advisory dated 21.03.2025 regarding Issue in filing applications (SPL 01/SPL 02) under waiver scheme.
The Goods and Services Tax Network (GSTN) has received multiple grievances from taxpayers regarding difficulties faced while filing waiver applications. The GSTN team is actively working to resolve the following reported issues:
1. Order Selection Issues in SPL-02: The order number is not appearing in the dropdown for selection.
2. Auto-Population Issues in SPL-02: Order details are not getting auto-populated after selecting a specific order.
3. Payment Issues: After filing SPL-02 for a demand order, taxpayers are unable to make payments using the “Payment Towards Demand” functionality. Taxpayers cannot adjust the amount paid through DRC-03 against the same demand order using DRC-03A.
4. Appeal Withdrawal Issue: Taxpayers are unable to withdraw Appeal applications (APL-01) filed before the First Appellate Authority against a specific order.
5. Clarification on Waiver Application Deadline
It has come to our notice that there is a misconception among taxpayers regarding the last date to file waiver applications. Please note the following:
The deadline to file waiver applications is NOT 31.03.2025.
- As per Rule 164(6) of the CGST Rules, 2017, taxpayers must file waiver applications within three months from the notified date. Hence, waiver applications in SPL-01/02 can be filed until 30.06.2025.
- However, as per Notification 21/2024-CT dated 08.10.2024, the due date for tax payment to avail of the waiver scheme is 31.03.2025.
6. Payment of Tax:
- Taxpayers are advised to make the necessary payment by 31.03.2025 using the “Payment Towards Demand” functionality on the GST portal.
- If any difficulty arises while using this functionality, taxpayers should make a Voluntary Payment using Form DRC-03 under the category ‘Others’.
- After payment, submit Form DRC-03A to link the payment with the relevant demand order.
7. Verifying Payment Details for SPL-02:
- If payment details are not auto-populated in Table 4 of SPL-02, verify them in the Electronic Liability Ledger on the GST portal.
- Navigation path: Login >> Services >> Ledgers >> Electronic Liability Register.
Source: GSTN
