Taxpayers filing amnesty applications under Section 128A of the CGST Act, 2017, through Form SPL-01 or SPL-02, are facing technical glitches on the GST Portal, particularly in Table 4, which is meant to auto-populate payment details.
The GSTN has taken note of the issue and clarified that certain payments made by taxpayers are not getting reflected accurately in the auto-populated fields. These include:
- Payments made using the "Payment towards demand order" functionality
- Pre-deposit amounts already paid by the taxpayer
- Amounts paid through Form GSTR-3B
Official copy of the Advisory is as follows
Filing of SPL-01/ SPL-02 where payment made through GSTR 3B and other cases
While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms.
In particular, it has been observed that in certain instances, the payments details may not be accurately auto-populated in the applications filed by the taxpayers:
(a) Amount paid through "payment towards demand order" functionality
(b) Pre-deposit amount details
(c) Payment made through GSTR 3B
In the above cases, taxpayers are advised to proceed with filing of waiver application as GST portal doesn't stop the taxpayers from filing the application in case wherever the payment details and demand amount are not matching.
In all such cases, it is advised to upload the relevant payment information as attachments along with the online application for the verification by the jurisdictional officer
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