GSTN Issued Advisory for Several Issues in Filing Applications (SPL-01/SPL-02) Under Waiver Scheme
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 24 March, 2025
Latest from Taxmann
GSTN Advisory, Dated 22-03-2025
The GSTN has issued an advisory addressing various grievances received from taxpayers regarding issues in filing applications under Form SPL-01/SPL-02 as part of the amnesty/waiver scheme. GSTN has acknowledged these technical difficulties and confirmed that its team is actively working to resolve them at the earliest.
It has also been clarified that there is a misconception among taxpayers that the last date for filing the waiver application is 31-03-2025. However, as per Rule 164(6) of the CGST Rules, 2017, taxpayers are required to file waiver applications within three months from the notified date. Accordingly, the applications in Form SPL-01/SPL-02 can be filed up to 30-06-2025.
In cases where taxpayers are unable to make the payment using the ‘Payment Towards Demand’ functionality on the GST portal, they are advised to use Form DRC-03 for voluntary payment under the category ‘Others’. Once the payment is made, taxpayers should submit Form DRC-03A to link the payment with the corresponding demand order.
Click Here To Read The Full Update
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
