GSTN Issues Advisory on Waiver Scheme Under Section 128A: Key Details for Taxpayers



Quick Summary
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
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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.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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