The GST Network (GSTN) has issued a new advisory on March 21, 2025, highlighting technical issues and important deadlines related to the GST Waiver Scheme. Many taxpayers have reported difficulties in filing applications under SPL-01 and SPL-02. The GSTN team is working on resolving these problems at the earliest.
This article covers:
✅ Common Issues in Filing SPL-01/SPL-02
✅ Correct Deadline for Filing Waiver Applications
✅ Last Date for Payment under the Waiver Scheme
✅ Alternative Payment Methods & Next Steps
1. Common Issues in Filing SPL-01 and SPL-02 Applications
Taxpayers have raised multiple technical grievances while filing waiver applications under the scheme. The following key problems have been identified:
🔹 Order number not available in dropdown (SPL-02) – Taxpayers are unable to select the relevant order while filing SPL-02.
🔹 Order details not auto-populating – Even after selecting an order in SPL-02, the details are not appearing automatically.
🔹 Payment details missing in Table 4 of SPL-02 – Taxpayers are unable to see their payment details auto-filled in the form.
🔹 Unable to make payments using “Payment Towards Demand” – Even after filing SPL-02, taxpayers are unable to make the required payment for the demand order. Similarly, payments made through DRC-03 are not getting adjustedusing DRC-03A.
🔹 Withdrawal of Appeal (APL-01) not working – Taxpayers who filed an appeal (APL-01) before the First Appellate Authority are unable to withdraw their applications as required under the waiver scheme.
📌 Action by GSTN: These issues are being actively worked on, and taxpayers are advised to raise grievance tickets for resolution.
2. Correct Deadline for Filing GST Waiver Applications
There is a misconception among taxpayers that the last date for filing waiver applications is March 31, 2025. However, this is incorrect.
As per Rule 164(6) of the CGST Rules, 2017, taxpayers can file waiver applications (SPL-01/SPL-02) within three months from the notified date.
✅ Final Date to File Waiver Applications: June 30, 2025
🚨 What You Need to Do: If you are eligible under the waiver scheme, you have time until June 30, 2025, to file your SPL-01 or SPL-02 applications.
3. Last Date for Payment Under the Waiver Scheme
📢 Deadline for Making Payment: March 31, 2025
As per Notification 21/2024-CT dated October 8, 2024, the due date for making the tax payment to avail the waiver scheme benefits is March 31, 2025.
✅ Taxpayers should use the “Payment Towards Demand” functionality on the GST portal to complete the payment before the deadline.
🚨 Important: If payment is not made before March 31, 2025, you will lose the benefits of the waiver scheme.
4. Alternative Payment Methods If Facing Issues
If taxpayers face technical difficulties in making payments under the waiver scheme, they can follow these steps:
🔹 Step 1: Make a Voluntary Payment using Form DRC-03 under the category ‘Others’.
🔹 Step 2: After making the payment, submit Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.
🔹 Step 3: Verify payment details in the Electronic Liability Ledger before proceeding with the waiver application.
📌 How to Check Payment in the Electronic Liability Ledger?
➡️ Login to the GST portal
➡️ Navigate to Services > Ledgers > Electronic Liability Register
5. Key Takeaways for Taxpayers
✔️ Make payment by March 31, 2025 – Use “Payment Towards Demand” or DRC-03 + DRC-03A if facing issues.
✔️ File waiver applications (SPL-01/SPL-02) by June 30, 2025 – Do not rely on the March 31, 2025, date for filing applications.
✔️ Check the GST portal for auto-populated payment details before proceeding with filing.
✔️ Raise grievance tickets for any unresolved issues to ensure timely resolution.
📢 Final Reminder: The GST Waiver Scheme offers relief to businesses and taxpayers facing demand orders. Ensure you complete your payments by March 31, 2025, and file applications by June 30, 2025, to avail of the benefits. 🚀
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