Taxpayers have reported problems while submitting waiver applications (Forms SPL-01/02) under the waiver scheme notified vide Central Tax Notification 21/2024 dated 08/10/2024. Accordingly, GSTN has issued an Advisory dated 21/03/2025 stating that it aware of these issues and is working to fix them quickly. GSTN has explained these issues and has clarified important deadlines and has also provided guidelines on what taxpayers should do in the meantime.
Reported Issues in Submitting Waiver Applications
Taxpayers have noted several problems with the GST portal while submitting waiver applications under the said scheme, including:
i) Order Number Selection: The needed order number is not available in the dropdown menu in Form SPL-02.
ii) Auto-population of Order Details: After choosing an order in Form SPL-02, the order details are not auto-filled as expected.
iii) Auto-population of Payment Details: Payment details are not auto-filled in Table 4 of Form SPL-02.
iv) Post-Submission Payment Issues:
a) After submitting Form SPL-02 for a demand order, taxpayers cannot make payments for that order using the “Payment towards Demand” feature.
b) Adjusting amounts paid via Form DRC-03 against the same demand order using Form DRC-03A is also not working after submitting SPL-02.
v) Withdrawal of Existing Appeals: Taxpayers are having trouble withdrawing appeal applications (Form APL-01) previously submitted to the First Appellate Authority against a relevant order.
Important Deadline Clarifications
There is confusion about the deadline for submitting waiver applications. GSTN has advised to take note of the following:
i) Application Submission Deadline: The last date for submitting waiver applications (SPL-01/SPL-02) is not 31/03/2025. According to Rule 164(6) of the CGST Rules, 2017, these applications must be submitted within three months from the notified date. Therefore, waiver applications can be submitted until 30/06/2025.
ii) Payment Due Date: According to Central Tax Notification 21/2024 dated 08/10/2024, the due date for paying the tax to get the benefits of the waiver scheme is 31/03/2025.
Recommended Actions and Workarounds
Taxpayers should follow these steps:
i) Payment: Make sure the required payment is made by 31/03/2025 using the “Payment Towards Demand” feature on the GST portal.
ii) Payment Workaround: If there are issues with the “Payment Towards Demand” feature, make a voluntary payment using Form DRC-03 and select the payment category ‘Others’. After this payment, submit Form DRC-03A to link the payment with the relevant demand order.
iii) Verification of Payment Details: If payment details do not auto-fill in Table 4 of Form SPL-02, check the Electronic Liability Register on the GST portal before submitting the application.
Navigation Path: Login >> Services >> Ledgers >> Electronic Liability Register
iv) Submission Timeline: Complete the payment by 31/03/2025, and submit the waiver application (SPL-01/SPL-02) by 30/06/2025.
v) Reporting Issues: If there are other unresolved issues, raise a grievance ticket through the GST portal to log and address the problem.
Taxpayers should note these clarifications and follow the GSTN recommended actions to comply with the waiver scheme requirements.
GSTN Advisory dated 21/03/2025: Clarifications on Issue in filing applications (SPL 01/SPL 02) under waiver scheme and Deadlines