Type of Document: Others
Notification Date: 29-Dec-2024
Relevant Act(s)/Rule(s): Central Goods and Services Tax Act, 2017
Relevant Section: Section 128A
Notification No.: NA
Taxpayers are informed about the waiver scheme detailed under Section 128A of the Goods and Services Tax Act, 2017, applicable for demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020. Key details of the scheme include:
Forms for Application:
FORM GST SPL-02: Now available on the GST portal for electronic filing.
FORM GST SPL-01: Will be made available on the GST portal soon.
Advisory Link:
Detailed advisory on the scheme issued on November 8, 2024, is available at:
https://services.gst.gov.in/services/advisoryandreleases/read/546
https://1-comply.com/2024/11/08/advisory-issued-by-gst-department-for-waiver-scheme-under-sec-128a/
Filing Process:
The procedure for filing FORM GST SPL-02 electronically can be accessed at:
https://tutorial.gst.gov.in/downloads/news/help_document on filing of spl 02.pdf
https://1-comply.com/2025/01/07/spl-02-waiver-of-interest-and-penalty/
Reporting Difficulties:
Taxpayers facing issues with the waiver scheme can raise a ticket under the category “Issues related to Waiver Scheme” at the GST self-service portal:
https://selfservice.gstsystem.in
This advisory serves to guide taxpayers on compliance under the waiver scheme.
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