Document Date: March 21, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017 and Central Goods and Services Tax Rules, 2017
Applicable Section/Rule: Rule 164(6)
Taxpayers have reported several issues while filing waiver applications (SPL 01 and SPL 02) under the GST waiver scheme. The GSTN team is actively addressing these concerns to ensure smoother processing.
Key problems identified include:
1. Issues with SPL 02:
(i) The order number is missing from the dropdown menu in SPL 02.
(ii) Order details are not automatically filling in after selection. Payment details are not appearing in Table 4 of SPL 02.
2. Payment Difficulties: After filing SPL 02 for a demand order, the “Payment towards Demand” option is non-functional. Taxpayers cannot adjust payments made through DRC-03 using DRC-03A for the same demand order.
3. Withdrawal Issues: Withdrawal of Appeal applications (APL 01) before the First Appellate Authority is not possible for certain orders.
4. Clarification on Deadlines: There is a misconception that the last date to file waiver applications is 31st March 2025. However, as per Rule 164(6) of the CGST Rules, 2017, the correct deadline is 30th June 2025, providing taxpayers with a three-month window from the notified date.
5. Payment Deadline: According to Notification 21/2024-CT dated 8th October 2024, the last date for payment under the waiver scheme is 31st March 2025. Taxpayers must ensure timely payments via the “Payment Towards Demand” feature on the GST portal.
6. Alternative Payment Method: If issues persist with the said functionality, taxpayers should make a voluntary payment using Form DRC-03 under the ‘Others’ category. Subsequently, Form DRC-03A should be submitted to link this payment with the respective demand order.
7. Manual Verification Advice: If payment details are not auto-populating in SPL 02’s Table 4, taxpayers should manually verify the details in the electronic liability ledger on the GST portal. The navigation path is: Login >> Services >> Ledgers >> Electronic Liability Register.
8. Final Recommendations: Taxpayers must pay the requisite amount by 31st March 2025 and file waiver applications by 30th June 2025. Any unresolved issues should be reported immediately through grievance tickets for prompt resolution.
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