GSTN Allows SPL-01/SPL-02 Filing Despite Payment Mismatch

GSTN Advisory, Dated 13-06-2025

The Goods and Services Tax Network (GSTN) has issued an important advisory to address the technical difficulties faced by taxpayers while submitting amnesty scheme applications under Section 128A of the Central Goods and Services Tax (CGST) Act, 2017. The issue pertains specifically to the filing of Form SPL-01 or SPL-02, which are required to avail waivers under the said scheme.

1. Issue with Auto-Population in Table 4

A key concern raised by several taxpayers involves Table 4 of the application forms, which fails to auto-populate payment details correctly. This error is most commonly observed when the payments were made using any of the following methods:

• Payment towards demand orders
• Pre-deposits made prior to proceedings
• Tax payments through GSTR-3B returns

As a result, the payment information may appear incomplete or mismatched in the system-generated records.

2. GSTN’s Clarification – Submission Not Restricted

Despite these discrepancies, GSTN has clarified that the portal does not block or restrict the submission of Form SPL-01 or SPL-02. Taxpayers encountering such issues are advised to go ahead with the filing of the waiver application to avoid delays and meet the applicable deadlines.

3. Recommended Action – Upload Supporting Documents

To facilitate smooth processing and ensure transparency during verification by the jurisdictional tax officer, applicants must manually upload all relevant payment details as attachments along with their online application. This includes:

• Challans evidencing payment
• Screenshots or PDF copies of GSTR-3B returns
• Proof of pre-deposit or demand order payments

Providing these documents will assist officers in validating the claims, even in cases where the auto-population fails.

4. Conclusion

Taxpayers are urged to stay informed and proactive while filing their amnesty applications under Section 128A. In light of the technical issues acknowledged by GSTN, manual documentation and timely submission remain crucial to successfully availing the benefits of the amnesty scheme.

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