GSTN Update | Form GST SPL-01 and Form GST SPL-02 are Under Development; Would Be Available from January 2025
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- Last Updated on 12 November, 2024
GSTN Update dated 8th November, 2024
The GSTN has issued an update to inform that Form GST SPL-01 and Form GST SPL-02 are under development and same will be made available on the common portal tentatively from the first week of January 2025. As per the waiver scheme, the taxpayers are required to file an application in FORM GST SPL-01 or FORM GST SPL-02, respectively on the common portal within three months from notified date, which is 31.03.2025.
It is also clarified that taxpayer can pay the demanded tax amount through the “payment towards demand” facility in case of demand orders and through Form GST DRC-03 in case of notices. However, if payment has already been done through Form GST DRC-03 for any demand order then taxpayer need to link the said Form GST DRC-03 with such demand order through Form GST DRC-03A, which is now available on the common portal.
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