The Goods and Services Tax Network (GSTN) has issued an advisory regarding the Waiver Scheme under Section 128A, available on the GST portal. Taxpayers can now file applications using Forms GST SPL 01 and GST SPL 02. To be eligible for the scheme, taxpayers must withdraw appeal applications related to the demand order, notice, or statement for which the waiver is sought. For appeals filed before March 21, 2023, where withdrawal options are unavailable on the portal, taxpayers should submit a withdrawal request to the Appellate Authority, who will coordinate with GSTN through State Nodal Officers. Any issues faced during the process can be reported through the GST Self-Service Portal by raising a ticket under the “Issues related to Waiver Scheme” category. Further details are available in the advisory link provided by GSTN.
Goods and Services Tax
Government of India, States and Union Territories
Advisory for Waiver Scheme under Section 128A
Jan 14th, 2025
1. Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 29.12.2024. The link for the said advisory is given here:
https://services.gst.gov.in/services/advisoryandreleases/read/564
2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portaland the taxpayers are advised to file applications under waiver scheme.
3. One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal applications (APL 01) filed before First Appellate authority, withdrawal option is already available in the GST portal. However, for the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from backend.
4. Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.inby raising a ticket under category “Issues related to Waiver Scheme”.
Thanks,
Team GSTN
