https://www.taxtmi.com/forum/issue?id=119767 Applicability of the amnesty under Sec 128A depends on the period and on tax having been paid; payments recorded via annual returns are treated as payment for scheme purposes per Circular No. 238/32/2024-GST. Portal restrictions can prevent filing Form SPL-02 when payment is recorded under the Annual Return category; remedial steps include raising a grievance, writing to and meeting the jurisdictional officer with dated acknowledgement, or awaiting a favourable appellate order and filing SPL-02 thereafter. en-us Mon, 24 Mar 2025 18:40:52 +0530 Wed, 26 Mar 2025 10:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119767 Applicability of the amnesty under Sec 128A depends on the period and on tax having been paid; payments recorded via annual returns are treated as payment for scheme purposes per Circular No. 238/32/2024-GST. Portal restrictions can prevent filing Form SPL-02 when payment is recorded under the Annual Return category; remedial steps include raising a grievance, writing to and meeting the jurisdictional officer with dated acknowledgement, or awaiting a favourable appellate order and filing SPL-02 thereafter. Discussion-Forum GST Mon, 24 Mar 2025 18:40:52 +0530 https://www.taxtmi.com/forum/issue?id=119767