GST Amnesty SPL-01/02 Payment Mismatch? Advisory 610 Explained

Amnesty Appeal SPL-01 SPL-02 payment mismatch?

The GST Amnesty Scheme 2025 under Section 128A of the CGST Act offers taxpayers a chance to clean up pending demand notices by waiving off interest and penalties — but only if applications are correctly filed by the extended deadline of June 30, 2025.

Many taxpayers rushed to submit applications via Form SPL-01 or SPL-02, only to face hurdles due to GST portal glitches or SPL-01 SPL-02 payment mismatch GSTR-3B payment details mismatch. If you’ve already tried applying and hit a wall, this article will help you overcome the biggest challenge of all — mismatched or missing payment auto-population in Table 4.

Your Final Opportunity: The GST Amnesty Scheme Under Section 128A

The GST Amnesty Scheme under Section 128A of the CGST Act is a one-time opportunity for taxpayers to resolve past defaults and avoid severe penalties. For a deep dive into the scheme, refer to our detailed guides:

Waiver Scheme Under Section 128A

⚠️ Advisory 610’s Warning: Payment Details May Not Auto-Populate Correctly

As per GSTN Advisory 610 explained, a specific technical issue has emerged: when taxpayers try to file SPL-01/SPL-02 forms, payment details made through GSTR-3B or the ‘Payment towards demand order’ option are not getting auto-populated in Table 4.

This includes:

  • Pre-deposit amounts
  • DRC-03 payments
  • General payment made through GSTR-3B

Because of this glitch, many taxpayers see incorrect demand amounts or are unable to submit their forms completely.

📝 The Solution: File Anyway — BUT ATTACH YOUR PROOF!

GSTN has clarified: You can still file the SPL-01/SPL-02 forms, even if the portal shows payment mismatch or fails to populate Table 4. However, you must upload payment proof on GST portal as PDF attachments for the jurisdictional officer’s review. Failure to do so may lead to rejection of your application — and loss of amnesty benefits.

📎 Why This Attachment Is Non-Negotiable

Uploading proper attachments is not just a formality. It’s a compliance requirement and your best defense against scrutiny.

  • If payment proof isn’t uploaded, the jurisdictional officer may consider your application incomplete
  • Reject the gst waiver application under Section 128A
  • Invalidate your claim, even if payment was made correctly

📁 Crucial Documents to Attach (and How TaxPower GST Helps)

  • Challan Copies – PMT-06 or any other GST payment challans
  • GSTR-3B Payment Summary – Ensure tax paid entries match the demand order; easily export from TaxPower GST
  • Copy of Demand Order – Issued by the officer indicating pre-deposit requirement
  • Screenshots / Portal Proof – If payment made via “Payment towards demand order” option, include screenshots

🚀 How TaxPower GST Simplifies This Process

While TaxPower GST is not directly involved in SPL-01/02 filing (a portal-based manual process), it becomes your central source of verified compliance data, making your attachments bulletproof. Here’s how:

  • Accurate GSTR-3B Archiving: We maintain your entire return filing history, with tax breakdowns for every month — ideal for quick export and attachment.
  • Reconciliation Engine: Match your books with GST portal data using our Smart Reconciliation Tools to generate supporting reports.
  • Document Management: All challans, invoices, and demand orders are centrally accessible and export-ready.
  • Seamless Audit Trail: In case of a departmental query, your submission history, notices and orders and compliance status are easily verifiable — all in one place.

❓ Frequently Asked Questions

What is GSTN Advisory 610?

It highlights a portal issue where payment details in SPL-01/SPL-02 don’t auto-fill from GSTR-3B or other payment modes.

Can I still file my amnesty application if payment isn’t showing?

Yes, you can file. But you must attach payment proof to avoid rejection.

What documents do I need to attach?

Challans (PMT-06), GSTR-3B tax details, demand order copy, and portal screenshots (if payment made via special options).

How does TaxPower GST help?

It gives you instant access to TaxPower GST payment reconciliation reports, GSTR-3B summaries, and auto-reconciled books to prepare attachments confidently.

Will not attaching documents delay approval?

Yes. If you don’t upload valid documents, the officer may mark your application incomplete or invalid.

What is GSTN Advisory 610?

It highlights a portal issue where payment details in SPL-01/SPL-02 don’t auto-fill from GSTR-3B or other payment modes.

Can I still file my amnesty application if payment isn’t showing?

Yes, you can file. But you must attach payment proof to avoid rejection.

What documents do I need to attach?

Challans (PMT-06), GSTR-3B tax details, demand order copy, and portal screenshots (if payment made via special options).

How does TaxPower GST help?

It gives you instant access to TaxPower GST payment reconciliation reports, GSTR-3B summaries, and auto-reconciled books to prepare attachments confidently.

Will not attaching documents delay approval?

Yes. If you don’t upload valid documents, the officer may mark your application incomplete or invalid.

🟠 Conclusion

GSTN Advisory 610 is your last warning bell for SPL-01 SPL-02 payment mismatch and missing payment auto-population is not a valid excuse to delay your application. Filing without attachments is risky — but with the right proof, you can protect your amnesty claim and avoid future disputes.

📣 Call to Action

Don’t gamble with technical glitches of SPL-01 SPL-02 payment mismatch. Let TaxPower GST help you keep everything compliant and export-ready. 👉 Start Your Free 30-Day Trial of TaxPower GST and stay ready for every GST deadline — without the stress.

Disclaimer: This blog is for educational purposes only and does not constitute legal or professional advice. Readers are advised to verify all provisions under GST Law, Section 128A, Original advisory 610 for SPL-01 SPL-02 payment mismatch and official CBIC/GSTN advisories before acting.