Notification/Circular No.: Advisory dated June 11,2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 128A
Section 128A of the CGST Act allows for conditional waiver or reduction of late fees for non-filing of returns. To operationalize this, the SPL-01/02 forms were made available on the GST Portal. As per the latest update, over 3 lakh applications have been submitted as of June 8, 2025. However, many taxpayers have reported technical difficulties in filing their amnesty applications.
Taxpayers facing portal-related technical issues that restrict them from filing amnesty applications via SPL-01/02 can now use an alternate filing mechanism provided in the GST advisory.
A detailed step-by-step guide has been made available to assist such taxpayers in this link https://tutorial.gst.gov.in/downloads/news/link_data.pdf
Any further difficulties experienced while using this alternate route should be promptly reported through the GST Self-Service Portal. (https://selfservice.gstsystem.in)
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.