GST Amnesty scheme 2024-Form SPL-01 is live on the GST portal!

The Government has introduced the GST Amnesty Scheme 2024 to provide relief to taxpayers and promote compliance by waiving penalties and late fees for eligible cases. Form SPL-01 is now live on the GST portal as part of this initiative, marking an important step for businesses to regularize past discrepancies in GST filings.

Now, both forms i.e. Form SPL-01 and Form SPL-02 are available on the portal!

Let’s understand the changes!

Advisory dated 14^th January 2025

Advisory for Waiver Scheme under Section 128A

Jan 14th, 2025

1.    The 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 you that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under the waiver scheme.

3.    One of the eligible conditions for applying the waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which the waiver application is to be submitted. In this regard, I would like to inform you that for the appeal applications (APL 01) filed before the First Appellate Authority, the withdrawal option is already available in the GST portal. However, the withdrawal option is not available in GST portal for the appeal applications (APL 01) filed before 21.03.2023. 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 the State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from the backend.

4.    Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.in by raising a ticket under the category “Issues related to Waiver Scheme”.

Thanks,
Team GSTN

Key Highlights

1. Forms GST SPL-01 and GST SPL-02 Now Available:‍

Taxpayers can file their applications under the waiver scheme using these forms, now live on the GST portal. Taxpayers can now access these forms and begin the application process online, ensuring a smoother and more streamlined compliance experience. Form SPL-01 is an application for waiver of interest or penalty or both under Section 128(1)(a) in case of notice or statement. Form SPL-02 is an application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128(1)(c) in case of demand order.

2. Withdrawal of Appeal Applications:

• Taxpayers must withdraw appeal applications (APL-01) filed against demand orders, notices, or statements to qualify for the waiver scheme.
• For appeals filed before March 21, 2023, where the withdrawal option isn’t available on the portal, taxpayers should submit withdrawal requests to the concerned Appellate Authority, who will coordinate with GSTN for backend processing.

Conclusion

The GST Waiver Scheme under Section 128A offers taxpayers a valuable chance to settle past disputes with reduced penalties. With Forms GST SPL-01 and GST SPL-02 now live on the GST portal and clear steps for withdrawing appeals, compliance has never been easier. Don’t miss this opportunity to resolve outstanding issues and streamline your GST filings. Act now to make the most of this relief initiative and ensure a hassle-free tax journey. With clear guidelines for withdrawing appeal applications and simplified filing steps, this scheme aims to ease the burden on taxpayers and promote voluntary compliance. 

‍