Quick Summary
1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and the team is working to resolve the issues at the earliest. i. Order number is not available in dropdown for selection in SPL 02. ii. Order details are not getting auto populated after selection of a particular order in SPL 02. iii. Payment details are not getting auto populated in Table 4 of SPL 02. iv. After fi
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FAQ :
Taxpayers are reporting issues such as missing order numbers in the dropdown, order and payment details not auto-populating, and difficulties making payments or adjusting previous payments against demand orders.
The last date to file waiver applications (SPL 01/02) is 30.06.2025, as per Rule 164(6) of CGST Rules, 2017. This is three months from the notified date.
The due date for paying the tax required to avail the waiver scheme is 31.03.2025, as per Notification 21/2024-CT.
Taxpayers should verify the payment details in their electronic liability ledger on the GST portal before proceeding with the waiver application filing.
If difficulties arise, taxpayers can make a voluntary payment using Form DRC-03 under the 'Others' category and then submit Form DRC-03A to link this payment with the relevant demand order.
For any other difficulties faced, taxpayers are advised to raise a grievance ticket immediately through the GST portal so that the issue can be resolved promptly.
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