Act Name/Rule Name: Advisory for Waiver Scheme under Section 128A
Type of Document: Advisory
Date: January 14, 2025
This advisory informs taxpayers about the availability of Forms GST SPL 01 and GST SPL 02 on the GST portal for applications under the waiver scheme. To apply, taxpayers must withdraw appeal applications filed against the demand order/notice/statement for which the waiver application is to be submitted. The withdrawal option is available in the GST portal for appeal applications (APL 01) filed before First Appellate Authority but not for those filed before 21.03.2023. In such cases, taxpayers are advised to submit their request for withdrawal to the Appellate Authority. Any difficulties should be reported to the GSTN via the self-service portal under “Issues related to Waiver Scheme.”
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