GSTN Clarifies SPL-02 Waiver Process

The GSTN GSTN Clarifies SPL-02 Waiver Process because it has received several complaints from taxpayers about technical issues faced while submitting waiver applications on the GST portal. Here’s a rundown of the frequently faced issues and clarifications to facilitate the process:

Frequent Problems Identified with SPL-02 Waiver from the Taxpayers:

1. SPL-02 : Order number not showing in the drop down to select
2. Order not auto filled after selecting order in SPL-02.
3. Payment columns not having where the SPL-02 first table 4
4. After submitting SPL-02,Payment towards Demand functionality cannot be used by a taxpayer for that order. DRC-03A cannot be connected with amount already paid using DRC-03.
5. Appeal Applications (APL-01) on ground (s) before First Appellate Authority, in respect of the order cannot be withdrawn.

The GSTN team is working on resolving these issues at the earliest.

Important Clarification By this GST Advisory to Taxpayer

Many of the taxpayers are under the impression that on or before 31st March 2025 is the timeframe for submitting the waiver application. This is not correct.In accordance with Rule 164(6) of CGST Rules, 2017,The deadline for submission of waiver applications in Form SPL-01/SPL-02 shall be on or before 30th June, 2025 i.e. within 3 months from the date of notification. However, unlike Notification No. 21/2024-CT dated 08.10.2024.The deadline for making a requisite payment under the waiver scheme is 31 March 2025.

What You Should do?

When making the payment on or before 31.03.2025, select the option “Payment Towards Demand” available on the GST portal. If you are having problems with this, you can:

Use Form DRC-03 and select the category ‘Others’ to make the payment. Next, file Form DRC-03A to associate the payment with the concerned order of demand.

If no payment details are auto-populating on SPL-02 Table 4: Access your Electronic Liability Ledger at: Login >> Services >> Ledgers >> Electronic Liability Register.

After that, file SPL-02.It is strongly advised for taxpayers to Payments must be made before 31 March 2025. Apply for WAV (waiver application) before 30th June 2025.In case of any technical issues, raise a grievance ticket on the GST portal at the earliest, so that timely solution can be offered.

This advisory is very important so that you do not lose on the benefit of waiver under the provision of Section 128A of the CGST Act. Prepare in advance, pay on time and submit your application to avoid last-minute hurdles.