The GST Network (GSTN) has issued an important advisory regarding the Waiver Scheme under Section 128A, outlining essential updates and procedural guidance for taxpayers. Below is a comprehensive overview of the advisory and steps to ensure compliance.
Access to Waiver Scheme Forms:
- Forms GST SPL 01 and GST SPL 02 are now available on the GST portal.
- Taxpayers eligible under the Waiver Scheme are advised to file applications promptly through these forms.
Mandatory Condition: Withdrawal of Appeals:
- To file a waiver application, taxpayers must withdraw any appeal applications (APL 01) filed against the relevant demand order, notice, or statement.
Withdrawal Process for Appeals:
- Appeals Filed After 21.03.2023:
- Withdrawal options for these appeals are already available on the GST portal.
- Appeals Filed Before 21.03.2023:
- For such cases where withdrawal options are not available on the portal, taxpayers must:
- Submit a withdrawal request to the concerned Appellate Authority.
- The Appellate Authority will forward the request to GSTN via the State Nodal Officer for backend withdrawal of the appeal applications.
- For such cases where withdrawal options are not available on the portal, taxpayers must:
Reporting Issues:
- If taxpayers face any difficulties, they can report the issue by raising a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service Portal: https://selfservice.gstsystem.in.
Step-by-Step Process for Filing Under Waiver Scheme
Log in to GST Portal:
- Access the portal with your credentials and navigate to the relevant section for the waiver scheme.
Select the Appropriate Form:
- Choose either GST SPL 01 or GST SPL 02 based on your eligibility and the specific demand order.
Ensure Compliance with Withdrawal Requirement:
- Withdraw pending appeals as per the procedure outlined above.
- For pre-21.03.2023 appeals, ensure the withdrawal request is forwarded to GSTN through the proper channels.
Submit the Application:
- Complete the form with accurate details and submit it within the specified timeframe.
Track Your Application:
- Monitor the status of your waiver application on the GST portal.
Important Points to Note
- Filing under the waiver scheme is contingent upon the withdrawal of related appeals.
- Taxpayers must ensure all procedural requirements are met to avoid delays or rejection of applications.
- For any technical issues, the GSTN’s Self-Service Portal is the designated platform for support.
Conclusion
The waiver scheme under Section 128A provides a valuable opportunity for taxpayers to resolve disputes efficiently. By following the outlined procedures and leveraging the available resources, taxpayers can ensure seamless compliance. For more details, refer to the official advisory available here.
Issued By:
Team GSTN
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