GST Advisory for Availability of Form SPL-02 on GST Portal
The CBIC has issued GST Advisory for Availability of Form SPL-02 on the GST Portal dated 29-12-2024. Original advisory was issued on 08-11-2024 to introduce FORM SPL-01 and SPL-02 for the waiver scheme under section 128A.
Downlaod – Original Advisory for Waiver Scheme under 128A
The advisory is related 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 SPL02 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.
The Process of Filling SPL-02 electronically is detailed in below document:
Download – Process of Filling SPL-02 electronically
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”.
