GSTN Issued Advisory for Several Issues in Filing Applications (SPL-01/SPL-02) Under Waiver Scheme

GSTN Advisory, Dated 22-03-2025

The GSTN has issued an advisory addressing various grievances received from taxpayers regarding issues in filing applications under Form SPL-01/SPL-02 as part of the amnesty/waiver scheme. GSTN has acknowledged these technical difficulties and confirmed that its team is actively working to resolve them at the earliest.

It has also been clarified that there is a misconception among taxpayers that the last date for filing the waiver application is 31-03-2025. However, as per Rule 164(6) of the CGST Rules, 2017, taxpayers are required to file waiver applications within three months from the notified date. Accordingly, the applications in Form SPL-01/SPL-02 can be filed up to 30-06-2025.

In cases where taxpayers are unable to make the payment using the ‘Payment Towards Demand’ functionality on the GST portal, they are advised to use Form DRC-03 for voluntary payment under the category ‘Others’. Once the payment is made, taxpayers should submit Form DRC-03A to link the payment with the corresponding demand order.

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