Dear All,

In continuation to our previous communication, we would like to update that the Goods and Services Tax Network (GSTN) has issued an advisory on 21 March 2025 regarding the issue in filing applications (SPL 01/SPL 02) under the waiver scheme on the GST Common portal. The key aspects of the advisory are summarized hereinbelow:

• Taxpayers have raised several grievances while filing waiver applications and GSTN is working to resolve these issues at the earliest, which include:

1. Order number is not available in dropdown for selection in SPL 02
2. Order details are not getting auto populated after selection of a particular order in SPL 02

• Payment details are not getting auto populated in Table 4 of SPL 02

1. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Further, taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A
2. Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order

• As per Rule 164(6) of the CGST Rules, 2017, the actual deadline for filing waiver applications is three months from the notified date. Therefore, taxpayers can submit waiver applications in SPL 01/02 until 30 June 2025
• As per Notification 21/2024-CT dated 8 October 2024, the due date for payment of tax under the waiver scheme is 31 March 2025 and accordingly taxpayers are advised to make the required payment by this date using the “Payment Towards Demand” functionality on the GST portal
• If taxpayers face any difficulty using the “Payment Towards Demand” functionality, they are advised to make a Voluntary Payment using Form DRC-03 under the category ‘Others’. Once the payment is completed, they can submit Form DRC-03A to link the payment made in DRC-03 with the relevant demand order
• If payment details are not auto populated in Table 4 of SPL 02, taxpayers are advised to verify the details in the electronic liability ledger on the GST portal. Once verified, they can proceed with filing the waiver application. To access the electronic liability ledger, follow this navigation path: Login >> Services >> Ledgers >> Electronic Liability Register

There is no extension allowed to the taxpayers for making the payment and filing the SPL 01/SPL 02 applications. Accordingly, taxpayers are advised to make the payment on or before 31 March 2025 and file the waiver application by 30 June 2025. For any other issues encountered, taxpayers should raise a grievance ticket promptly to ensure the issue is resolved.