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GST Amnesty scheme 2024-Form SPL-02 is live on the GST portal!

The GST Amnesty Scheme 2024 has officially been launched, offering a significant opportunity for taxpayers to settle pending GST compliances with ease. One of the key components of this initiative is the newly introduced Form SPL-02. This form allows eligible taxpayers to benefit from reduced penalties and interest for non-compliance, providing a much-needed respite for businesses facing challenges with their past GST filings.

GSTN issued an advisory on 29^th December 2024 announcing that Form SPL- 02 is live on the portal!

Let’s understand the details!

GSTN Advisory dated 29th December 2024

Advisory for Waiver Scheme under Section 128A

Dec 29th, 2024

1. The taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here:

https://services.gst.gov.in/services/advisoryandreleases/read/546

2. Under the waiver scheme, for a demand notice statement, or order that has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an application either in FORM GST SPL-01 or SPL02 in GST portal accordingly. Presently, Form GST SPL 02 is made available in the GST portal. Form GST SPL 01 will be available soon in the GST portal.

3. The process of filing SPL-02 electronically is detailed in below document:

https://tutorial.gst.gov.in/downloads/news/help_document_on_filing_of_spl_02.pdf

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”.

Thanking You,
Team GSTN

Key Highlights

Background:
- The advisory issued by GSTN on November 8, 2024, addresses the waiver scheme under Section 128A for Financial years 2017-18, 2018-19 and 2019-20.
- Full details of the advisory can be accessed here.
Waiver Scheme Applicability:
- Relevant for demand notices, statements, or orders under Section 73 issued for tax periods between July 2017 and March 2020.
- Taxpayers must file applications in FORM GST SPL-01 or FORM GST SPL-02 via the GST portal.
Current Status of Forms:
- FORM GST SPL-02 is currently available on the GST portal.
- FORM GST SPL-01 will be made available soon.

Conclusion

The Waiver Scheme under Section 128A provides taxpayers with a valuable opportunity to address demand notices or orders issued for past tax periods with ease. By utilizing the available forms (SPL-01 and SPL-02) on the GST portal, taxpayers can ensure timely compliance and benefit from the scheme's provisions. The GSTN's efforts to streamline the filing process and provide detailed guidance demonstrate their commitment to supporting taxpayers. Should any challenges arise, the dedicated support channel is readily available to address concerns. Taxpayers are encouraged to act promptly and make the most of this initiative.

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