GST Interest and Penalty Waiver: Tips To File SPL-02 Is Here

Mitali | Last updated: 20 April 2025

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The GST Council has introduced a significant waiver scheme for interest and penalties on GST demands for financial years 2017-18, 2018-19, and 2019-20. This relief applies to cases not involving fraud, suppression, or willful misstatement, provided the full tax demand is paid by March 31, 2025. Taxpayers can apply for this waiver using new forms, GST SPL-01 and SPL-02, which will be available from January 2025, with a filing deadline of March 31, 2025.

GST Interest and Penalty Waiver Scheme under Section 128A provides provide a big relief to the taxpayers for reducing the tax disputes. What's the Big Relief? GSTN has announced a waiver scheme for interest and penalties on GST demands for certain past financial years. Overview of This

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About the Author

Mitali

Finance Professional

I write about Income Tax, GST, TDS, RBI updates, government schemes, and personal finance in India. My focus is on simplifying complex tax and compliance topics into easy-to-understand guides that help readers stay updated with the latest financial rules, investment options, and regulatory changes.

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GST Interest and Penalty Waiver: Tips To File SPL-02 Is Here

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