GSTN Advisory, Dated 12-06-2025
The Goods and Services Tax Network (GSTN) has issued an advisory addressing technical challenges faced by taxpayers while filing amnesty scheme applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017. These forms are used to seek waiver of interest, late fee, or penalty under specified conditions.
1. Issue Identified – Inaccurate Auto-Population in Table 4
It has been observed that in certain cases, Table 4 of Form SPL-01 or SPL-02 does not accurately auto-populate the payment details. This discrepancy primarily affects the following types of payments:
- Payments made through the ‘Payment Towards Demand Order’ functionality
- Pre-deposit amounts made before initiating legal proceedings
- Payments made via GSTR-3B returns
Due to this issue, the demand amount and the payment details reflected in the form may not match, causing concern for taxpayers attempting to submit their applications.
2. GST Portal Permits Submission Despite Mismatch
GSTN has clarified that the portal does not restrict the submission of the waiver application even if there is a mismatch between the payment details and the demand amount shown in the system. Taxpayers are therefore advised to proceed with the submission of Form SPL-01 or SPL-02 without delay.
3. Action Required – Upload Supporting Payment Documents
To enable smooth processing and verification of the application by the jurisdictional tax officer, taxpayers are required to:
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Upload all relevant payment documentation as attachments along with the online application. This may include:
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- Payment challans
- GSTR-3B summary pages showing tax paid
- Pre-deposit receipts or orders
- Screenshots or supporting evidence of demand payments
Proper documentation will assist in validating the application and resolving any discrepancies during review.
4. Conclusion
GSTN’s advisory aims to reassure taxpayers and facilitate the timely filing of waiver applications under the amnesty scheme despite temporary technical limitations. Timely submission with proper documentation remains critical to availing benefits under Section 128A.
