Notification/Circular No.: Advisory dated June 12, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 128A
Taxpayers filing amnesty applications under Section 128A of the CGST Act using Form SPL-01 or SPL-02 have encountered technical issues where Table 4 (payment details) is not correctly auto-populating on the GST portal.
This issue particularly affects payments made through specific modes such as:
(a) Amount paid through “payment towards demand order” functionality
(b) Pre-deposit amount details
(c) Payment made through GSTR 3B
GSTN has clarified that despite discrepancies in auto-populated payment details, taxpayers can proceed to file their waiver applications. The portal does not block such applications even if the demand amount and payment details do not match.
To ensure proper verification, taxpayers are advised to upload supporting documents reflecting the relevant payment details such as proof of GSTR-3B payment, pre-deposits, or demand order payments as attachments to the online application. These will assist the jurisdictional officer in validating the claim.
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.