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Taxpayers can file GST Waiver Application till 30.06.2025 (SPL 01 / SPL 02)

GSTN Advisory for issues faced by taxpayers in filing applications (SPL 01 and SPL 02) under GST Waiver Scheme.

Mar 21st, 2025

1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.

i. Order number is not available in dropdown for selection in SPL 02.

ii. Order details are not getting auto populated after selection of a particular order in SPL 02.

iii. Payment details are not getting auto populated in Table 4 of SPL 02.

iv. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A.

v. Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order.

2. It is learned that there is a misconception among the trade that the last date to file waiver application is 31.03.2025. In this regard, it may be noted that the last date to file waiver applications is not 31.03.2025. As per Rule 164(6) of CGST Rules, 2017, the taxpayers have to file waiver applications within a period of three months from the notified date. Therefore, the taxpayers can file waiver applications in SPL 01/02 till 30.06.2025.

3. However, as per Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay t.......

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Author:

TaxReply

Mar 22, 2025

Comments

I AM YOUR SUBSCRIBE PLEASE SEND THE DETAILES

By: Ss Dhanwantri
Mar 22, 2025

↳

Replied to SS DHANWANTRI

Please send me 50000

By: Anuj Paik
Mar 23, 2025

THE GSTN IS UNABLE TO RESOLVE THE ISSUE. FOR 2 MONTHS WE HAVE BEEN RAISING GRIEVANCE TICKETS THAT THE DETAILS OF THE TAXPAYER ARE NOT GETTING AUTO POPULATED IN SPL-02, THEY SIMPLY AFTER FEW DAYS INFORM THAT THE ISSUE HAS BEEN RESOLVED. IN SUCH TIME BOUND PROCEDURES THE GOVERNMENT SHOULD UNDERTAKE PRIORTY IN HANDLING SUCH TICKETS OR ALLOW THE TAXPAYER TO FILE THE APPLICATION MANUALLY ALSO.

By: Utkrishtsolutions
Mar 23, 2025

GST council will consider to extend wavier interst & penalty for the Assessment order 2020-21 also it will help to Micro And SMIE units

By: R K Venkatramana Krishnan
Mar 27, 2025

TAXGPT FACILITY IS PROVIDED TO SOLVE OUR PROBLEMS INSTANTLY WITHOUT DEPENDING OTHERS. IT IS A BEST FACILITY.I WEL COME STILL MORE SUCH FACILITIES IN FUTURE.

By: Ashok S Udapudi
Apr 7, 2025