GSTN Advisory on Technical Issues in Filing Waiver Applications (SPL-01/SPL-02)!

The Government has launched the GST Amnesty Scheme 2024 to provide relief to taxpayers and encourage compliance by waiving penalties and late fees for eligible cases. Form SPL-01 and Form SPL-02, required for applying for a waiver of interest or penalty, have been available on the GST common portal since January 14, 2025. However, taxpayers have reported difficulties in submitting waiver applications. In response, GSTN has released an advisory to address these challenges.

Let's explore the suggested resolutions!

GSTN Advisory dated 21^st March 2025

An issue in filing applications (SPL 01/SPL 02) under the waiver scheme

Mar 21st, 2025

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

    i.    The order number is not available in the dropdown for selection in SPL 02.

    ii.   Order details are not auto-populated after the 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, the 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 the 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 a 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 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, taxpayers are advised to pay the requisite amount within the due date using the "Payment Towards Demand" functionality in the GST portal.

4.  In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under the category ‘Others’. After completing the payment, they can submit  Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.

5.   If Payment details are not auto-populated in Table 4 of SPL 02, it is advised to verify the same in the electronic liability ledger on the GST portal. Then the taxpayer can proceed for filing a waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register

Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise a grievance ticket immediately so that the issue can be resolved.

Thanking You,
Team GSTN

Key highlights of the advisory

• The following issues are raised by the users while filing Form SPL-01/02:

i.    The order number is not available in the dropdown for selection in SPL 02.

ii.   Order details are not auto-populated after the 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, the 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 the First Appellate Authority against a particular order.

The GSTN is working on these issues

• The due date for payment of tax payable for availing wavier scheme is 31.03.2025. However, the taxpayers can file waiver applications in SPL from 01/02 till 30.06.2025. 
• Taxpayers should pay the required amount on time using the "Payment Towards Demand" option. If they face any issues with this, they can make a Voluntary Payment using Form DRC-03 under the "Others" category. After making the payment, they should submit Form DRC-03A to link it to the relevant demand order.
• If the payment details are not automatically filled in Table 4 of SPL-02, taxpayers should check their electronic liability ledger on the GST portal. Once verified, they can proceed with the waiver application. To access the ledger, go to: Login >> Services >> Ledgers >> Electronic Liability Register.

Conclusion

Taxpayers face several challenges in filing SPL-02 applications, and the GSTN team is working on resolutions. While the tax payment deadline is 31.03.2025, waiver applications can be filed until 30.06.2025. If issues arise, taxpayers should use Form DRC-03/DRC-03A and verify details in the Electronic Liability Ledger. To avoid penalties, timely payments and applications are crucial, and unresolved issues should be reported via grievance tickets.

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