1.  Taxpayer’s attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here:

https://services.gst.gov.in/services/advisoryandreleases/read/546

2.  Under the waiver scheme, for a demand notice or statement or order which has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an application either in FORM GST SPL-01 or SPL-02 in GST portal accordingly. Presently, Form GST SPL 02 is made available in the GST portal. Form GST SPL 01 will be available soon in the GST portal.

3.  The process of filing SPL-02 electronically is detailed in below document:

https://tutorial.gst.gov.in/downloads/news/help_document_on_filing_of_spl_02.pdf

4.  Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.in by raising a ticket under category “Issues related to Waiver Scheme”.

Thanking You,
Team GSTN

Waiver scheme under Section 128A requires filing SPL 01 or SPL 02 for Section 73 demand notices via the GST portal. Under the waiver scheme framed by Section 128A, taxpayers facing GST demand notices issued under Section 73 must apply electronically using FORM GST SPL 01 or FORM GST SPL 02 on the GST portal; FORM GST SPL 02 is presently available and FORM GST SPL 01 will be enabled soon. The advisory links to GSTN guidance and a help document for filing SPL 02, and directs taxpayers to report difficulties via the GST system helpdesk ticketing under 'Issues related to Waiver Scheme.'