Guidance on Waiver Scheme under Section 128A
1. Taxpayers are encouraged to refer to the advisory regarding the waiver scheme released by GSTN on November 8, 2024. The advisory can be accessed via the following link: https://services.gst.gov.in/services/advisoryandreleases/read/546.
2. As part of the waiver scheme, taxpayers must submit an application for any demand notice, statement, or order issued under Section 73 related to tax periods from July 2017 to March 2020. Applications should be filed using either FORM GST SPL-01 or SPL-02 on the GST portal. Currently, Form GST SPL 02 is available, while Form GST SPL 01 will be accessible shortly.
3. Detailed instructions for electronically submitting SPL-02 can be found in the following document: https://tutorial.gst.gov.in/downloads/news/help_document_on_filing_of_spl_02.pdf.
4. Should taxpayers encounter any difficulties, they may submit a ticket at https://selfservice.gstsystem.in under the category “Concerns regarding the Waiver Scheme.”
Tax Concept is a dedicated team of financial writers, legal analysts, and tax professionals committed to breaking down complex Indian corporate updates. From real-time GST amendments and crucial Income Tax judgements to EPFO schemes and corporate law updates, TaxConcept serves as a reliable, authoritative guide for chartered accountants, businesses, and everyday taxpayers seeking absolute compliance clarity.