GST Amnesty Filing: Resolving Payment Discrepancies- GSTN Advisory
The Goods and Services Tax Network (GSTN) has issued an advisory regarding technical challenges encountered by taxpayers while submitting amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017. A recurring issue involves the inaccurate auto-population of payment details in Table 4 of these forms. Specifically, discrepancies have been noted where payments were made via the “payment towards demand order” functionality, pre-deposit amounts, or through GSTR 3B filings. The GSTN has advised taxpayers to proceed with filing their waiver applications despite these mismatches, as the portal does not block submissions due to non-matching payment and demand amounts. To facilitate verification by jurisdictional officers, taxpayers are instructed to upload all pertinent payment information as attachments with their online applications. This guidance aims to streamline the amnesty application process for those experiencing technical hurdles with payment auto-population.
Form SPL-01: Form SPL-01 is designated for taxpayers seeking to avail of the GST amnesty scheme, specifically for addressing demand orders issued under the CGST Act, 2017. The form requires detailed information regarding the demand, including the original amount, any payments made, and the remaining outstanding liability. The current advisory highlights that technical glitches may prevent the accurate auto-population of payment information in this form, necessitating manual attachment of payment proofs by the applicants for review by tax authorities.
Form SPL-02: Similarly, Form SPL-02 is utilized for filing amnesty applications under Section 128A, particularly concerning issues related to appeals or other specific categories where a pre-deposit might have been made. The advisory indicates that the auto-population of pre-deposit amounts within Table 4 of Form SPL-02 is also subject to technical inaccuracies. Taxpayers are advised to proceed with the filing and provide manual attachments of payment evidence for these pre-deposits to ensure proper consideration by the jurisdictional officer.
Section 128A: Goods and Services Tax: Section 128A of the CGST Act, 2017, pertains to the power of the government to grant relief from the payment of interest, penalty, or late fee in certain circumstances. This section forms the legal basis for the ongoing amnesty scheme, allowing taxpayers to rectify past non-compliance issues without incurring full penalties. The current advisory underscores the procedural aspects of accessing this relief, particularly in light of technical difficulties in documenting payments made towards demands or as pre-deposits under the broader framework of the Goods and Services Tax in India.
Advisory Issued by GSTN is as follows:
Goods and Services Tax
Government of India, States and Union Territories
Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
Jun 12th, 2025
1. While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms.
2. In particular, it has been observed that in certain instances, the payments details may not be accurately auto-populated in the applications filed by the taxpayers:
- (a) Amount paid through “payment towards demand order” functionality
- (b) Pre-deposit amount details
- (c) Payment made through GSTR 3B
3. In the above cases, taxpayers are advised to proceed with filing of waiver application as GST portal doesn’t stop the taxpayers from filing the application in case wherever the payment details and demand amount are not matching.
4. In all such cases, it is advised to upload the relevant payment information as attachments along with the online application for the verification by the jurisdictional officer
Thanks,
Team GSTN
