Dear All,
We would like to update that certain taxpayers are encountering technical issues while attempting to file amnesty applications under Section 128A of the CGST Act, 2017 on the GST common portal. In view of the approaching last date for submission, several trade bodies and associations have made representations requesting an alternative mechanism to facilitate timely filing.
In this regard, the Goods and Services Tax Network (GSTN) has issued advisories to address the technical issues faced by taxpayers while filing amnesty applications in SPL-01/SPL-02 under Section 128A on the GST Common portal. The key aspects of the advisories are summarized hereinbelow:
- While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A, some taxpayers have reported technical issues related to the auto-population of payment details in Table 4 of the forms.
- Specifically, discrepancies have been observed in the auto-population of the following payment information:
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- Amount paid through the “Payment towards Demand Order” functionality
- Pre-deposit amounts
- Payments made via Form GSTR-3B
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- In such cases, taxpayers are advised to proceed with filing the waiver application, as the GST portal does not restrict submission of the application due to mismatch between payment details and demand amounts.
- It is strongly recommended that taxpayers upload the relevant payment records as attachments along with the online application to facilitate verification by the jurisdictional officer.
- Taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the steps outlined in the below link: (https://tutorial.gst.gov.in/downloads/news/link_data.pdf)
- Any issues still faced by taxpayers while filing the application through the above route should be immediately reported on the GST Self-Service Portal using the following link: (https://selfservice.gstsystem.in)