Issues in Filing SPL 01/SPL 02 Under GST Waiver Scheme and Last date of filing!

Dear Taxpayers, We have received several grievances from taxpayers regarding difficulties faced while filing waiver applications (SPL 01/SPL 02) under the Waiver Scheme and its Last date of filing. This advisory aims to address these issues and provide clarity on the process. Below are the key points:

Clarification on Last Date for Filing Waiver Applications

There seems to be a misconception among taxpayers that the last date to file waiver applications is 31st March 2025. Please note the following:

• As per Rule 164(6) of the CGST Rules, 2017, taxpayers have three months from the notified date to file waiver applications.
• Therefore, the last date to file waiver applications (SPL 01/SPL 02) is 30th June 2025.

However, as per Notification 21/2024-CT dated 8th October 2024, the due date for payment of tax payable under the waiver scheme is 31st March 2025. Taxpayers are advised to make the requisite payment by this date using the “Payment Towards Demand” functionality on the GST portal.

Grievances Reported by Taxpayers

The following issues have been brought to our notice, and our team is working to resolve them at the earliest:

1. Order Number Not Available in Dropdown for Selection in SPL 02:

   • Taxpayers are unable to select the order number from the dropdown menu in Form SPL 02.

2. Order Details Not Auto-Populated in SPL 02:

   • After selecting a particular order, the order details are not getting auto-populated in Form SPL 02.

3. Payment Details Not Auto-Populated in Table 4 of SPL 02:

   • Payment details are not being auto-populated in Table 4 of Form SPL 02.

4. Inability to Make Payment or Adjust DRC-03 Amount:

   • After filing Form SPL 02 for a demand order, taxpayers are unable to:
     • Make payment using the “Payment Towards Demand” functionality.
     • Adjust the amount paid through DRC-03 against the same demand order using DRC-03A.

5. Withdrawal of Appeal Applications (APL 01):

   • Taxpayers are unable to withdraw appeal applications (APL 01) filed before the First Appellate Authority against a particular order.

Alternative Payment Method

If taxpayers face difficulties in using the “Payment Towards Demand” functionality, they are advised to:

1. Make a Voluntary Payment using Form DRC-03 under the category ‘Others’.
2. After completing the payment, submit Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.

Verification of Payment Details in SPL 02

If payment details are not auto-populated in Table 4 of SPL 02, taxpayers are advised to:

1. Verify the payment details in the Electronic Liability Ledger on the GST portal.
   • Navigation Path: Login >> Services >> Ledgers >> Electronic Liability Register.
2. Proceed with filing the waiver application after verification.

Key Deadlines

• Payment Due Date: 31st March 2025 (for tax payable under the waiver scheme).
• Waiver Application Filing Deadline: 30th June 2025.

Raising Grievances

If taxpayers face any other issues, they are advised to raise a grievance ticket immediately through the GST portal so that the issue can be resolved promptly.

Conclusion

We understand the challenges faced by taxpayers and are working diligently to resolve the issues. Taxpayers are requested to adhere to the deadlines and follow the alternative procedures outlined above to ensure compliance.

For further assistance, please contact the GST Helpdesk or refer to the official GST portal.

TaxPower GST is a powerful GST compliance tool that streamlines tax filing, invoicing, and e-way bill generation for businesses. Designed to save time and reduce errors, it offers automated features, real-time notifications, and a user-friendly platform. Whether you’re managing invoices or generating e-way bills, TaxPower GST ensures a smooth and efficient GST experience. Simplify your compliance journey with TaxPower GST today! Try using the TaxPower GST, free for one month!

Thank you for your cooperation.

Best regards,
Team Taxpower