Technical issues in Payment for Filing SPL-01/02
Taxpayers are facing technical issues in payment for filing SPL-01/02 on the GST Portal, particularly in Table 4 of the Forms (SPL-01/SPL-02), where payment details are supposed to be auto-populated. To fix the problem CBIC has issued the GST Advisory on it on 12-06-2025.
Specific Problem Noted:
In particular, it has been observed that in certain instances, the payment details may not be accurately auto-populated in the applications filed by the taxpayers.
- (a) Amount paid through the “payment towards demand order” functionality
- (b) Pre-deposit amount details
- (c) Payment made through GSTR 3B
Actions Advised for Taxpayer:
Continue filling the waiver application, even if :
- Table 4 shows missing or incorrect payment details.
- Demand amount and payment details do not match.
The GST portal will still allow submission on the application.
Important Instructions:
- Taxpayers must upload supporting documents related to the payments made.
- This includes GSTR-3B filings, payment receipts, or demand order references.
- These attachments will help the jurisdictional officer verify the correctness of the claim during processing.
Conclusion:
Despite mismatches or technical glitches in payment auto-population, taxpayers should not delay the filing of SPL-01/02 applications. it is advised to upload the relevant payment information as attachments along with the online application for verification by the jurisdictional officer.
https://www.gst.gov.in/newsandupdates/read/610
GST Advisory on Filing SPL-01 & SPL-02