Categories: Others

GSTN Advisory on the Waiver Scheme under Section 128A

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Online Withdrawal: Appeals filed before the First Appellate Authority can now be withdrawn directly via the GST portal.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:

    • 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.
Tags: Section 128A
2 years ago
Rajput Jain & Associates

Rajput 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. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Leave a Comment

Related Post

Recent Posts

E-Invoicing Introduced for RCM Self-Invoices

New GST Advisory 2026: E-Invoicing Introduced for RCM Self-Invoices The GST Network, based on the recommendations of the GST Council… Read More

15 hours ago

Four Key IBBI Circulars Every Insolvency Professional Must Know

One Deadline Relaxed, Another Tightened: Four Key IBBI Circulars Every Insolvency Professional Must Know The Insolvency and Bankruptcy Board of… Read More

1 week ago

Direct Tax Collections FY 2026-27 (as on 14.10.2026) –Analysis

Direct Tax Collections FY 2026-27 (as on 14.10.2026) – Detailed Analysis The data compares Direct Tax collections up to 14… Read More

1 week ago

Commercial Courts Act: Transforming Commercial Litigation in India

Key Provisions, Jurisdiction, Mediation under Commercial Courts Act 2015 Introduction The Commercial Courts Act, 2015 marked a significant reform in… Read More

2 weeks ago

GST Council Proposes Major Measures to Simplify Compliance

GST Council Proposes Major Measures to Simplify Compliance The GST Council has recommended a series of reforms aimed at reducing… Read More

2 weeks ago

XBRL Applicability under the Companies Act, 2013

XBRL Applicability under the Companies Act, 2013 – Detailed Explanation XBRL (eXtensible Business Reporting Language) is a globally accepted electronic… Read More

2 weeks ago
Call Us Enquire Now