Advisory for Waiver Scheme under Section 128A
Jan 14th, 2025
Overview The GST Network (GSTN) has issued an advisory on the waiver scheme under Section 128A. This article provides a detailed explanation of the advisory to guide taxpayers in understanding and utilizing the waiver scheme effectively.
Key Points from the Advisory
1. Reference to Advisory Issued by GSTN
Taxpayers’ attention is drawn to the advisory issued by GSTN on December 29, 2024. The official advisory can be accessed via the following link: Advisory on Waiver Scheme.
2. Filing of Applications under Waiver Scheme
Both Form GST SPL-01 and Form GST SPL-02 are now available on the GST portal. Taxpayers are encouraged to file their applications under the waiver scheme using these forms.
3. Conditions for Filing Application
Withdrawal of Appeal Applications: One of the conditions for filing an application under the waiver scheme is the withdrawal of appeal applications filed against the demand order, notice, or statement for which the waiver application is being submitted.
For appeal applications (APL-01) filed before the First Appellate Authority, a withdrawal option is already available in the GST portal.
For appeal applications (APL-01) filed before March 21, 2023, where the withdrawal option is not available on the GST portal, taxpayers are required to submit their withdrawal request to the concerned Appellate Authority.
The Appellate Authority will forward these requests to GSTN through the State Nodal Officer for backend withdrawal of such appeals.
4. Reporting Issues
Taxpayers experiencing difficulties with the waiver scheme can report their issues by raising a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service Portal: GST Self-Service Portal.
Additional Advisory Highlights
1. Advisory Issued on November 8, 2024
For detailed guidance, taxpayers may also refer to the advisory issued on November 8, 2024. Access it here: Advisory on Waiver Scheme.
2. Filing Requirements under the Waiver Scheme
The waiver scheme applies to demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020.
Taxpayers must file applications using either Form GST SPL-01 or Form GST SPL-02, depending on their eligibility and circumstances.
Currently, Form GST SPL-02 is available on the GST portal, while Form GST SPL-01 will be made available shortly.
3. Electronic Filing Process
For assistance with electronically filing Form GST SPL-02, refer to the detailed help document provided by GSTN: Help Document on Filing of SPL-02.
4. Reporting Technical Issues
As with other aspects of the scheme, technical difficulties can be reported by raising a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service Portal: GST Self-Service Portal.
Conclusion
The waiver scheme under Section 128A is an essential mechanism for resolving specific tax-related disputes from prior periods. Taxpayers are advised to utilize the resources provided by GSTN and follow the instructions carefully for smooth compliance.
For any further clarifications, stay updated with official notifications and advisories from GSTN.
