WAIVER SCHEME UNDER SECTION 128A
For reducing the tax disputes and to provide a big relief to the taxpayers, GST Council in its 53rd meeting held on 22nd June, 2024 had recommended for waiver of interest and penalties in the demand notices or orders issued under Section 73 of the CGST Act, 2017 (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the Financial years 2017-18, 2018-19 and 2019-20. To avail this waiver, the condition is that the full tax demanded is paid on or before 31.03.2025.
In view of the above, Rule 164 of CGST rules, 2017 was notified through Notification No. 20/2024 dated. 8th October 2024, effective from 1st November 2024. This rule provides procedural guidelines for the said waiver scheme. As per the waiver scheme, if a notice or order is issued under Section 73 for the financial years 2017-18, 2018-19 and 2019-20, the taxpayers are required to file an application in FORM GST SPL-01 or FORM GST SPL-02. for this SPL-02 form is made available on GST Portal from 29th December 2024 onwards
Applicability of the Waiver Scheme:
- The waiver scheme applies to demand notices, statements, or orders issued under Section 73 for the tax periods spanning July 2017 to March 2020.
- Taxpayers are required to file applications for the waiver scheme through specific forms on the GST portal:
- Form GST SPL-01: (To be made available soon on the GST portal).
- Form GST SPL-02: (Currently available for electronic filing).
Filing Process for Form GST SPL-02: Detailed instructions for electronically filing Form GST SPL-02 are provided in the following document:
Help Document for Filing SPL-02
Reporting Issues:
- Taxpayers encountering difficulties with the waiver scheme can report their concerns by raising a ticket at:
GST Self-Service Portal - Select the category “Issues related to Waiver Scheme” while submitting the ticket.
Note: Ensure timely filing of the requisite forms to avail benefits under the waiver scheme. Keep track of updates regarding the availability of Form GST SPL-01 on the GST portal.
Thanking You,
Team GSTN
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