{"id":28281,"date":"2025-01-16T00:37:00","date_gmt":"2025-01-15T19:07:00","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=28281"},"modified":"2025-08-20T18:08:48","modified_gmt":"2025-08-20T12:38:48","slug":"gstn-advisory-on-the-waiver-scheme-under-section-128a","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gstn-advisory-on-the-waiver-scheme-under-section-128a\/","title":{"rendered":"GSTN Advisory on the Waiver Scheme under Section 128A"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e14f980e0f3\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e14f980e0f3\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gstn-advisory-on-the-waiver-scheme-under-section-128a\/#GSTN_Advisory_on_the_Waiver_Scheme_under_Section_128A_issued_on_January_14_2025\" title=\"GSTN Advisory on the Waiver Scheme under Section 128A, issued on January 14, 2025:\">GSTN Advisory on the Waiver Scheme under Section 128A, issued on January 14, 2025:<\/a><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4'><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gstn-advisory-on-the-waiver-scheme-under-section-128a\/#2_Mandatory_Appeal_Withdrawal_for_Eligibility\" title=\"2. Mandatory Appeal Withdrawal for Eligibility\">2. Mandatory Appeal Withdrawal for Eligibility<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gstn-advisory-on-the-waiver-scheme-under-section-128a\/#3_Reference_to_Previous_Advisory_29122024\" title=\"3\u00a0Reference to Previous Advisory (29.12.2024)\">3\u00a0Reference to Previous Advisory (29.12.2024)<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-28282\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28.jpg\" alt=\"Waiver Scheme under Section 128A\" width=\"915\" height=\"1448\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28.jpg 809w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28-190x300.jpg 190w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28-647x1024.jpg 647w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28-768x1215.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2025\/01\/photo_2025-01-16_00-33-28-800x1266.jpg 800w\" sizes=\"(max-width: 915px) 100vw, 915px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"GSTN_Advisory_on_the_Waiver_Scheme_under_Section_128A_issued_on_January_14_2025\"><\/span><span style=\"color: #000080;\">GSTN Advisory on the <strong>Waiver Scheme under Section 128A<\/strong>, issued on <strong>January 14, 2025<\/strong>:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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 <a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/\" target=\"_new\" rel=\"noopener\">GST portal<\/a>. For guidance on filing applications and other updates, refer to the <a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/\" target=\"_new\" rel=\"noopener\">GST Portal<\/a>.<\/p>\n<p>1\ufe0f\u20e3\u00a0<strong>Filing Applications Under Waiver Scheme\u00a0<\/strong><\/p>\n<p>Forms GST SPL 01 &amp; 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.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Mandatory_Appeal_Withdrawal_for_Eligibility\"><\/span><strong>2. Mandatory Appeal Withdrawal for Eligibility<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>For Appeals Filed On or After March 21, 2023: Withdrawal option is available online on the GST portal. Taxpayers can withdraw these appeals directly.<\/li>\n<li>For Appeals Filed Before March 21, 2023: Online withdrawal is not supported. Taxpayers must:\n<ul>\n<li>Submit a manual withdrawal request to the concerned Appellate Authority.<\/li>\n<li>The Appellate Authority will forward the request to GSTN via the State Nodal Officer for backend processing.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"3_Reference_to_Previous_Advisory_29122024\"><\/span><strong>3<\/strong><strong>\u00a0Reference to Previous Advisory (29.12.2024)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>For detailed guidance on the waiver scheme, taxpayers are advised to review the earlier advisory issued by GSTN on December 29, 2024.<\/li>\n<\/ul>\n<p><strong>Withdrawal of Appeals (APL 01)<\/strong>:<\/p>\n<p>Online Withdrawal: Appeals filed before the First Appellate Authority can now be withdrawn directly via the GST portal.<\/p>\n<p>Manual Withdrawal for Older Appeals: For appeals submitted before March 21, 2023, where online withdrawal isn\u2019t possible:<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>File a request with the concerned Appellate Authority.<\/li>\n<li>The Appellate Authority will coordinate with the State Nodal Officer and GSTN backend for processing.<\/li>\n<li>Taxpayers are encouraged to:\n<ul>\n<li>Promptly file waiver applications and ensure compliance with eligibility conditions.<\/li>\n<li>Contact their respective Appellate Authorities if withdrawal options are unavailable for older appeals.<\/li>\n<\/ul>\n<p>&nbsp;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>3\ufe0f\u20e3 <strong>Facing Issues?\u00a0<\/strong><\/p>\n<ul>\n<li>Submit your concern at the GST Self-Service Portal: <a href=\"https:\/\/selfservice.gstsystem.in\" target=\"_new\" rel=\"noopener\">selfservice.gstsystem.in\u00a0<\/a><\/li>\n<li>Facing issues? Raise a ticket on the <a href=\"https:\/\/selfservice.gstsystem.in\" target=\"_new\" rel=\"noopener\">GST Self-Service Portal<\/a>, under the category \u201cIssues related to Waiver Scheme.\u201d<\/li>\n<li>Use the category \u201cIssues related to Waiver Scheme\u201d for faster resolution.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[10317],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28281"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=28281"}],"version-history":[{"count":2,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28281\/revisions"}],"predecessor-version":[{"id":28284,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/28281\/revisions\/28284"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=28281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=28281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=28281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}