<h1>Utilize GST Waiver Scheme via Forms GST SPL 01 & GST SPL 02; Withdraw Appeals for Eligibility u/s 128A.</h1> Taxpayers are advised to utilize the waiver scheme under Section 128A of GST, as detailed in an advisory issued by GSTN. Forms GST SPL 01 and GST SPL 02 are available on the GST portal for application. To qualify for the waiver, taxpayers must withdraw appeal applications related to the demand order. While the withdrawal option is available for appeals filed before the First Appellate authority, those filed before March 21, 2023, require a manual request to the Appellate Authority. Any issues can be reported through the GST system's self-service portal.