Date: June 12, 2025
Issued by: Team GSTN
The Goods and Services Tax Network (GSTN) has released an important advisory regarding the filing of amnesty applications in Form SPL-01 and SPL-02 under Section 128A of the CGST Act, 2017. This advisory addresses the technical issues being faced by taxpayers in the auto-population of payment details while filing the said forms.
🔍 Background
As part of the special amnesty scheme, taxpayers can file SPL-01/SPL-02 applications to seek waivers of interest, late fees, or penalties. However, several taxpayers have reported discrepancies in Table 4 of these forms, particularly with respect to the auto-populated payment details.
🚫 Common Issues Observed
GSTN has noted the following technical issues where the payment details may not be correctly reflected in the online application:
1. Payment through “Payment towards demand order”
- Amounts paid directly via this functionality may not reflect in Table 4.
2. Pre-deposit Amounts
- Pre-deposits made during the course of appeal or adjudication may not auto-populate accurately.
3. Payment Made through GSTR-3B
- Even if payments have been discharged via GSTR-3B, they may not be automatically fetched into the amnesty application forms.
✅ Advisory for Taxpayers
Despite these issues, taxpayers are allowed to proceed with the filing of SPL-01/SPL-02. The GST portal does not restrict filing, even in cases where:
- Payment details do not match with demand amount
- Auto-populated fields show incomplete or incorrect data
📎 Important Action Required:
To ensure smooth processing of the application, taxpayers must upload the supporting payment documents as attachments in the application. These documents may include:
- Challans (PMT-06)
- Copies of GSTR-3B returns showing payment
- Details of pre-deposit receipts
- Demand order payment confirmations
These attachments will assist the jurisdictional officer in verifying the payment status and processing the waiver request appropriately.
If you’re filing SPL-01 or SPL-02 under the Amnesty Scheme and notice a mismatch in payment details, don’t panic. You can still submit your application and must upload the relevant payment proof documents for verification.
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