Issues in Filing Waiver Applications (SPL 01/SPL 02)-GSTN Notification

 

Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues while filing SPL 01 and SPL 02 at the earliest.

Reported Issues Faced by Taxpayers:
1. Order numbers are not available for selection in SPL 02.
2. Order details and payment information are not getting auto-populated in SPL 02.
3. After filing SPL 02, taxpayers cannot make payments using “Payment Towards Demand” or adjust previous payments made via DRC 03 using DRC 03A.
4. Taxpayers are unable to withdraw Appeal applications (APL 01) filed before the First Appellate Authority.

Many taxpayers incorrectly believe that the last date to file waiver applications is 31st March 2025. However, the actual deadline is: 30^th June 2025.

 Important Payment Deadline:
As per Notification 21/2024-CT dated 8th October 2024, the last date to pay the tax amount under the waiver scheme remains 31st March 2025.
Taxpayers must ensure timely payment using the “Payment Towards Demand” functionality on the GST portal.

If you face issues while making payments:
1. Use Form DRC-03 to make a Voluntary Payment under the category ‘Others’.
2. File Form DRC-03A to link the DRC-03 payment with the relevant demand order.

– If payment details do not auto-populate in Table 4 of SPL 02, verify the details in your Electronic Liability Ledger on the GST portal.
– Navigation: Login >> Services >> Ledgers >> Electronic Liability Register
– Once verified, proceed with the waiver application filing.

Taxpayers are advised to make the payment on or before 31^st March 2025. and
file the waiver application on or before 30^th June 2025.
For any other issues faced, the taxpayers are advised to raise grievance ticket immediately so that issue can be resolved

The Copy Of the Notification is as under:

Notification 21-2024