GSTN Advisory on the Waiver Scheme under Section 128A, issued on January 14, 2025:
Taxpayers should review their eligibility and take immediate steps to leverage the waiver scheme for smoother GST compliance. For more details, visit the advisory section of the GST portal. For guidance on filing applications and other updates, refer to the GST Portal.
1️⃣ Filing Applications Under Waiver Scheme
Forms GST SPL 01 & GST SPL 02: These forms are now available on the GST portal for waiver scheme applications. Taxpayers should log in to their accounts and complete the filing process promptly. Taxpayers can now file applications using Forms GST SPL 01 and GST SPL 02, available on the GST portal.
2. Mandatory Appeal Withdrawal for Eligibility
- For Appeals Filed On or After March 21, 2023: Withdrawal option is available online on the GST portal. Taxpayers can withdraw these appeals directly.
- For Appeals Filed Before March 21, 2023: Online withdrawal is not supported. Taxpayers must:
- Submit a manual withdrawal request to the concerned Appellate Authority.
- The Appellate Authority will forward the request to GSTN via the State Nodal Officer for backend processing.
3 Reference to Previous Advisory (29.12.2024)
- For detailed guidance on the waiver scheme, taxpayers are advised to review the earlier advisory issued by GSTN on December 29, 2024.
Withdrawal of Appeals (APL 01):
Online Withdrawal: Appeals filed before the First Appellate Authority can now be withdrawn directly via the GST portal.
Manual Withdrawal for Older Appeals: For appeals submitted before March 21, 2023, where online withdrawal isn’t possible:
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- File a request with the concerned Appellate Authority.
- The Appellate Authority will coordinate with the State Nodal Officer and GSTN backend for processing.
- Taxpayers are encouraged to:
- Promptly file waiver applications and ensure compliance with eligibility conditions.
- Contact their respective Appellate Authorities if withdrawal options are unavailable for older appeals.
3️⃣ Facing Issues?
- Submit your concern at the GST Self-Service Portal: selfservice.gstsystem.in
- Facing issues? Raise a ticket on the GST Self-Service Portal, under the category “Issues related to Waiver Scheme.”
- Use the category “Issues related to Waiver Scheme” for faster resolution.
Rajput Jain & AssociatesRajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders.
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