GST Amnesty Scheme 2024: Waiver of Interest and Penalty – Forms GST SPL-01 and GST SPL-02 Now Available on GST Portal
Summary: The GST Amnesty Scheme 2024 offers a waiver of interest and penalties for tax demands under Section 73 of the CGST Act for July 2017–March 2020. Taxpayers can apply using Forms GST SPL-01 (for notices or statements) or GST SPL-02 (for demand orders), now available on the GST portal. Eligibility requires withdrawal of appeal applications filed against relevant orders, either online or through requests to the Appellate Authority. The process for filing GST SPL-02 is entirely online and includes logging into the GST portal, selecting the waiver scheme, and completing a form-specific questionnaire. Taxpayers must pay the disputed GST liability before applying. Issues with the scheme can be reported via the GST self-service portal. The scheme applies to cases not involving fraud or wilful misstatement and includes provisions for recalculating liabilities initially classified under Section 74 but later deemed non-fraudulent.
GST Waiver Scheme Application Filing Process: SPL-02 Filing Guide
GST Amnesty Scheme 2024: Waiver of Interest and Penalty – Forms GST SPL-01 and GST SPL-02 Now Available on GST Portal
Under the GST Amnesty Scheme 2024, taxpayers are provided with a waiver of interest and penalty for demand notices, statements, or orders issued under Section 73 of the CGST Act for tax periods between July 2017 and March 2020. Taxpayers are required to file applications in either FORM GST SPL-01 or GST SPL-02 on the GST portal as applicable.
1. Taxpayers’ attention is drawn to the advisory issued by GSTN on 29.12.2024, providing guidance on the scheme.
2. Forms GST SPL-01 and GST SPL-02 are now available on the GST portal, and taxpayers are advised to file applications under the waiver scheme promptly.
3. One of the eligibility conditions for filing an application under the waiver scheme is the withdrawal of appeal applications filed against the relevant demand orders, notices, or statements.
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- For appeal applications (FORM GST APL-01) filed before the First Appellate Authority, the withdrawal option is already available on the GST portal.
- However, for appeal applications (FORM GST APL-01) filed before 21.03.2023, where the withdrawal option is not available on the GST portal, taxpayers must submit a withdrawal request to the concerned Appellate Authority. The Appellate Authority will forward such requests to GSTN via the State Nodal Officer for withdrawal from the backend.
4. Any difficulties faced by taxpayers in accessing or utilizing the scheme may be reported by raising a ticket under the category “Issues related to Waiver Scheme” at https://selfservice.gstsystem.in.
Step by step guide for eligible taxpayers to apply using GST SPL-02 form
Good news for GST registered taxpayers who wish to avail the GST Amnesty Scheme waiver of interest and penalty under section 128A announced in Budget 2024. GST SPL 01 & SPL 02 forms, using which a GST registered person can apply for this Amnesty Scheme, has now been enabled on the GST portal.
Taxpayers who have only been issued a notice under section 73 but no final order has been passed need to apply for the Amnesty Scheme using GST SPL 01 form. Form GST SPL 02 applies to situations where an order has been passed by the authorities at the first level tax authorities or by the appellate authorities.
Who can apply for GST Amnesty Scheme 2024 under section 128A.
The Amnesty scheme under section 128A grants waiver of interest and penalty liabilities relating to the period July 1, 2017 to March 31, 2020, in cases that do not involve fraud or wilful misstatement or suppression of facts.
“The scheme covers notices or statements issued under Section 73, and the proceedings following thereafter till the order of the first appellate authority, against which no appeal has been filed before the appellate tribunal. It also covers situations where the proceedings that were initiated under Section 74 as involving fraud, wilful misstatement or suppression of facts, but were ordered to not be involving these ingredients subsequently pursuant to Section 75(2). For context, Section 75(2) provides that where any appellate authority, appellate tribunal, court concludes that a case, which was initiated under Section 74 as involving fraud, wilful misstatement or suppression, did not involve such elements, the liabilities in such a case will be determined by deeming it be proceedings under Section 73. Notably, the situations where any interest or penalty liabilities on account of late fee, redemption fine etc. are not covered under the scheme,
How to apply for GST Amnesty Scheme 2024 under section 128A
GSTN in the advisory said the process to file GST SPL 02 is fully online and it can be filed from the GST portal only. However before filing the application for GST Amnesty Scheme under section 128A you need to pay the disputed GST liability.
Here’s a step by step guide on how to file the application for GST Amnesty Scheme under section 128A:
Step 1: Login into the GST portal and then navigate to ‘Services’ and then click on ‘User Services’ and then select ‘My Applications’. On Navigating to ‘My Applications’ page, you have to select ‘Apply for Waiver Scheme under Section 128A’ option under ‘Application type’ dropdown. If you want to file a new application for availing waiver on Interest and Penalty, then clic on ‘New Application’ button.
Step 2: On click of ‘New Application’, you will be able to see two forms:
SPL-01: Application for waiver of interest or penalty or both under Section 128(1)(a) in case of notice or statement.
SPL-02: Application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128(1)(c) in case of demand order. On selection of SPL-02, the ‘CREATE APPLICATION’ button will be enabled.
On clicking the ‘CREATE APPLICATION’ button , a questionnaire will appear on the dashboard. After answering all the mandatory questions you have to click the ‘NEXT’ button to proceed further. The SPL-02 form will be displayed on the dashboard.
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