Advisory for Waiver Scheme under Section 128A
29/12/2024
1. 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 or statement or order which 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 category “Issues related to Waiver Scheme”.
Thanking You,
Team GSTN