Date: June 11, 2025
Issued by: GSTN (Goods and Services Tax Network)
Introduction
To provide relief to taxpayers facing difficulties in compliance, the Government of India introduced Section 128A of the CGST Act, offering an amnesty scheme to waive certain late fees, penalties, or interest for non-compliance in specific cases. The mechanism to file such waiver applications was made available through forms SPL-01 and SPL-02 on the GST Portal.
However, despite a large number of applications already filed, several taxpayers are still facing technical issues while submitting their amnesty applications on the portal.
Status of Amnesty Applications as on 8th June 2025
As per GSTN:
- Total applications filed: 3,02,658
- Mode of filing: Through designated forms SPL-01 and SPL-02
- Issue Identified: Technical challenges are being reported by taxpayers, causing hurdles in timely submission
Representation by Trade Bodies
In light of these issues, multiple trade associations and professional bodies have approached the authorities seeking alternate methods to enable the filing of these applications smoothly, considering the impending deadline.
Advisory for Taxpayers Facing Technical Issues
Alternative Filing Mechanism
If you are a taxpayer unable to file your amnesty application due to technical issues, GSTN advises adopting the alternative filing steps provided in the tutorial PDF linked below:
🔗 Click here to access the step-by-step filing guide
This guide includes:
- Alternate procedure to file the application
- Troubleshooting common technical errors
- Screenshots and process walkthrough
Reporting Technical Difficulties
If issues persist even after following the above alternative method, taxpayers must immediately report the problem by raising a complaint on the GST Self-Service Portal:
Ensure to:
- Mention Application Type (SPL-01/SPL-02)
- Provide GSTIN, screenshots, and error messages
- Keep your ARN (Acknowledgement Reference Number) handy if already partially submitted
This will enable the GSTN technical team to take prompt corrective action.
Important Points to Remember
- Deadline approaching: Taxpayers are advised not to wait until the last date to submit applications.
- Single opportunity: The amnesty scheme is a time-bound relief measure—delays due to inaction or non-reporting of technical issues may result in ineligibility.
- Track complaint status: After lodging a grievance on the Self-Service Portal, you can track your ticket using the reference number provided.
Conclusion
This advisory serves as a critical reminder to taxpayers looking to avail benefits under Section 128A of the CGST Act. With over 3 lakh applications already submitted, it is crucial for all remaining eligible taxpayers to act swiftly. Those experiencing issues must proactively follow the alternate method and report unresolved problems to ensure timely resolution and compliance.
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