The Goods and Services Tax Network (GSTN) has issued an advisory for taxpayers facing technical issues while filing amnesty applications under Section 128A of the CGST Act, in light of the approaching deadline and the growing number of representations from trade bodies seeking assistance.
As of June 8, 2025, a total of 3,02,658 waiver applications have already been filed using the SPL-01/02 forms. However, several taxpayers have reported difficulties in submitting their applications through the GST portal due to system glitches or technical errors. Official copy of the advisory has been mentioned below-
Advisory on filing of Amnesty applications under Section 128A of the CGST Act
As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing.
In view of the above, taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the steps outlined in the link below:
https://tutorial.gst.gov.in/downloads/news/link_data.pdf
Difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal : (https://selfservice.gstsystem.in)
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