GST Advisory on GST Waiver Scheme under Section 128A

GST Advisory on GST Waiver Scheme under Section 128A

We are sharing this important update on the GST Waiver Scheme under Section 128A

Key Points:- Here’s a quick summary for anyone needing clarification:

• Goods and Services Tax- Government of India, States and Union Territories Advisory for Waiver Scheme under Section 128A, A critical eligibility condition for filing a waiver application is the withdrawal of appeal applications filed against the demand order/notice/statement.
• Forms Availability: Forms for Filing Waiver Scheme Applications: Taxpayers can file waiver scheme applications through the following forms available on the GST portal:
  • GST SPL-01
  • GST-SPL-02
• GST SPL-01 and GST SPL-02 are now live on the Goods and Services Tax portal for filing waiver scheme applications.

• Withdrawal Process for Appeals:

  • Appeals filed before 21.03.2023 require withdrawal requests through the Appellate Authority concerned. Goods and Services Tax Taxpayers should submit withdrawal requests directly to the Appellate Authority concerned. The Appellate Authority will coordinate with Goods and Services Tax Network through the State Nodal Officer to process these withdrawals from the backend.

  For Appeals Filed On or After March 2023:

  • The withdrawal option is available directly on the Goods and Services Tax portal.
  • Taxpayers can withdraw their appeals without additional manual steps.

  For Appeals Filed Before March 2023:

  • The withdrawal option is not available on the Goods and Services Tax portal.
  • Steps for withdrawal:
    1. Submit a withdrawal request to the concerned Appellate Authority.
    2. The Appellate Authority will forward the request to Goods and Services Tax Network through the State Nodal Officer for backend processing.
    3. Taxpayers are advised to stay in contact with their appellate authorities to ensure the process is completed promptly.
• Support for Issues: If you face any challenges, you can raise a ticket via GST Self-Service Portal. and Choose the category “Issues related to Waiver Scheme.”.
• Advisory Link: For detailed guidance, access the official advisory here: Read More.