<h1>Section 128A Waiver Scheme: File FORM GST SPL-02 for Notices/Orders from July 2017 to March 2020 via GST Portal.</h1> Taxpayers are informed about the waiver scheme under Section 128A, which pertains to notices or orders issued under Section 73 for tax periods between July 2017 and March 2020. Taxpayers must file applications using FORM GST SPL-01 or SPL-02 on the GST portal. Currently, only FORM GST SPL-02 is available, with FORM GST SPL-01 to be released soon. Guidance for filing SPL-02 electronically is provided online. Any difficulties encountered can be reported through the GST system's self-service portal by raising a ticket under the 'Issues related to Waiver Scheme' category.