{"id":4382,"date":"2025-06-16T16:56:28","date_gmt":"2025-06-16T11:26:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4382"},"modified":"2025-06-16T16:56:28","modified_gmt":"2025-06-16T11:26:28","slug":"spl-01-spl-02-can-be-filed-despite-table-4-mismatch-gstn","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/spl-01-spl-02-can-be-filed-despite-table-4-mismatch-gstn","title":{"rendered":"SPL-01\/SPL-02 Can Be Filed Despite Table 4 Mismatch | GSTN"},"content":{"rendered":"

GSTN Advisory, Dated 12-06-2025<\/p>\n

The Goods and Services Tax Network (GSTN)<\/strong> has issued an advisory<\/strong> addressing technical challenges faced by taxpayers while filing amnesty scheme applications<\/strong> in Form SPL-01 or SPL-02<\/strong> under Section 128A of the CGST Act, 2017<\/strong>. These forms are used to seek waiver of interest, late fee, or penalty under specified conditions.<\/p>\n

1. Issue Identified \u2013 Inaccurate Auto-Population in Table 4<\/h2>\n

It has been observed that in certain cases, Table 4 of Form SPL-01 or SPL-02<\/strong> does not accurately auto-populate the payment details<\/strong>. This discrepancy primarily affects the following types of payments:<\/p>\n

    \n
  • Payments made through the \u2018Payment Towards Demand Order\u2019 functionality<\/strong><\/li>\n
  • Pre-deposit amounts<\/strong> made before initiating legal proceedings<\/li>\n
  • Payments made via GSTR-3B returns<\/strong><\/li>\n<\/ul>\n

    Due to this issue, the demand amount and the payment details reflected in the form may not match<\/strong>, causing concern for taxpayers attempting to submit their applications.<\/p>\n

    2. GST Portal Permits Submission Despite Mismatch<\/h2>\n

    GSTN has clarified that the portal does not restrict<\/strong> the submission of the waiver application even if there is a mismatch<\/strong> between the payment details and the demand amount shown in the system. Taxpayers are therefore advised to proceed with the submission<\/strong> of Form SPL-01 or SPL-02 without delay.<\/p>\n

    3. Action Required \u2013 Upload Supporting Payment Documents<\/h2>\n

    To enable smooth processing and verification of the application by the jurisdictional tax officer<\/strong>, taxpayers are required to:<\/p>\n

      \n
    • \n

      Upload all relevant payment documentation<\/strong> as attachments along with the online application. This may include:<\/p>\n<\/li>\n<\/ul>\n

        \n
      1. \n
          \n
        1. Payment challans<\/li>\n
        2. GSTR-3B summary pages showing tax paid<\/li>\n
        3. Pre-deposit receipts or orders<\/li>\n
        4. Screenshots or supporting evidence of demand payments<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n

          Proper documentation will assist in validating the application<\/strong> and resolving any discrepancies during review.<\/p>\n

          4. Conclusion<\/h2>\n

          GSTN\u2019s 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<\/strong> remains critical to availing benefits under Section 128A.<\/p>\n","protected":false},"excerpt":{"rendered":"

          GSTN Advisory, Dated 12-06-2025 The Goods and Services Tax Network (GSTN) has…<\/p>\n","protected":false},"author":8,"featured_media":4396,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,62,189],"tags":[],"class_list":["post-4382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-statutory-scope"],"yoast_head":"\nSPL-01\/SPL-02 Can Be Filed Despite Table 4 Mismatch | GSTN<\/title>\n<meta name=\"description\" content=\"GSTN allows SPL-01\/SPL-02 submission despite mismatched payment details in Table 4; taxpayers must upload supporting documents for verification.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/spl-01-spl-02-can-be-filed-despite-table-4-mismatch-gstn\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SPL-01\/SPL-02 Can Be Filed Despite Table 4 Mismatch | GSTN\" \/>\n<meta property=\"og:description\" content=\"GSTN allows SPL-01\/SPL-02 submission despite mismatched payment details in Table 4; 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