The GST Network (GSTN) has released an advisory regarding the waiver scheme under Section 128A. This scheme allows taxpayers to apply for a waiver on demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020. Taxpayers need to file an application using either FORM GST SPL-01 or FORM GST SPL-02 via the GST portal. Currently, FORM GST SPL-02 is available, with FORM GST SPL-01 expected soon.
Advisory for Waiver Scheme under Section 128A
1. Taxpayer's attention is invited to the advisory on the above subject issued by GSTN on 08.11.2024. The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/546
2. Under the waiver scheme, 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
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to
CCI PRO
for unlimited access
Why Upgrade to
CCI PRO?
-
No Ads
-
WhatsApp Community
-
Daily E-Newsletter
-
Unlimited News Access
-
Profile Visitors
-
Link Social Profiles
-
Featured Job Posts
-
Pro Badge
-
Expert GST Guidance
-
Unlimited Forum Replies
-
Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
3 Months PLAN
999
(Excl. of GST ₹179)
View all CCI PRO benefits
Already a PRO member?
Login here
for an ad-free experience.
FAQ :
The GSTN advisory concerns the waiver scheme available under Section 128A of the GST law.
The scheme applies to demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020.
Taxpayers are required to file an application in either FORM GST SPL-01 or FORM GST SPL-02.
Currently, FORM GST SPL-02 is available on the GST portal. FORM GST SPL-01 will be made available soon.
Taxpayers facing difficulties can report them by raising a ticket under the category 'Issues related to Waiver Scheme' on the self-service portal: https://selfservice.gstsystem.in.