Advisory for Waiver Scheme under Section 128A
14/01/2025
1. Taxpayer’s attention is invited to the advisory on the above subject issued
by GSTN on 29.12.2024. The link for the said advisory is given here:
https://services.gst.gov.in/services/advisoryandreleases/read/564
2. It is to inform that both
Forms GST SPL
01 and GST SPL 02 are available in the GST portal and the taxpayers are
advised to file applications under waiver scheme.
3. One of the eligible conditions for filing application under waiver scheme is
to withdraw the appeal applications filed against the demand
order/notice/statement for which waiver application is to be submitted. In this
regard, it is to inform that for the appeal applications (APL 01) filed before
First Appellate authority, withdrawal option is already available in the GST
portal. However, for the appeal applications (APL 01) filed before 21.03.2023,
withdrawal option is not available in GST portal. For such cases, the taxpayers
are advised to submit their request for withdrawal of appeal applications to the
concerned Appellate Authority. The Appellate authority will forward such
requests to GSTN through State Nodal officer for withdrawal of such appeal
applications (i.e. filed before 21.03.2023 and not disposed off) from backend.
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”.
Thanks,
Team GSTN