Advisory: Waiver Scheme Under Section 128A
This advisory provides important information regarding the Waiver Scheme under Section 128A. Please take note of the following key points:
Key Points
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Previous Advisory:
- Taxpayers are reminded of the advisory issued by GSTN on December 29th, 2024. You can access the advisory here.
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Forms Availability:
- Both Forms GST SPL 01 and GST SPL 02 are now available on the GST portal. Taxpayers are advised to file applications under the waiver scheme using these forms.
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Withdrawal of Appeal Applications:
- One of the conditions for filing an application under the waiver scheme is to withdraw any appeal applications filed against the demand order/notice/statement for which the waiver application is being submitted.
- For appeal applications (APL 01) filed before the First Appellate authority, the withdrawal option is available on the GST portal.
- For appeal applications (APL 01) filed before March 21st, 2023, the withdrawal option is not available on the GST portal. In such cases, taxpayers should submit their withdrawal request to the concerned Appellate Authority. The Appellate Authority will forward these requests to GSTN through the State Nodal Officer for backend processing.
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Reporting Difficulties:
- If you encounter any difficulties, please report them by raising a ticket under the category “Issues related to Waiver Scheme” on the GST Self-Service Portal.
Conclusion
The Waiver Scheme under Section 128A provides an opportunity for taxpayers to rectify their records and stay compliant with GST regulations. Taxpower GST is here to assist you in navigating these updates and ensuring a smooth application process.
Blog Ref: GSTN Government Site
