GSTN’s Important Advisory on Issues and Deadlines for Filing Waiver Applications (SPL 01/SPL 02) Under GST Waiver Scheme
- Advisory on Waiver Applications: The GSTN issued Advisory No. 589 on March 21, 2025, addressing challenges faced by taxpayers in filing waiver applications (SPL 01/SPL 02), including issues with unavailable order numbers, non-auto-population of order and payment details, and difficulties in making payments or withdrawing appeal applications.
- Important Deadlines: The last date for filing waiver applications is June 30, 2025, contrary to the misconception that it is March 31, 2025. However, tax payments related to the waiver scheme must be completed by March 31, 2025. Taxpayers should utilize the “Payment Towards Demand” functionality on the GST portal or make voluntary payments using Form DRC-03 if they encounter issues.
- Action Steps for Taxpayers: Taxpayers are encouraged to verify details in their electronic liability ledger on the GST portal and raise grievance tickets for unresolved issues. They should complete their payments by the due date and file waiver applications by the specified deadline to ensure compliance and facilitate resolution of any difficulties encountered.
Source A2ztaxcorp
