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<h1>Waiver application deadline: file by 30.06.2025; payment due by 31.03.2025 via portal payments or DRC-03 linking.</h1> Taxpayers encountering portal issues while filing SPL 01/SPL 02 should verify payment entries in the Electronic Liability Register and raise grievance tickets for technical problems. Waiver applications must be filed within three months from the notified date (per Rule 164(6)), allowing filing until 30.06.2025, while the payment to avail the waiver scheme must be made by 31.03.2025. Use 'Payment Towards Demand' on the portal; if unavailable, make a Voluntary Payment via Form DRC-03 (category 'Others') and link it to the demand using Form DRC-03A.