GSTN Issues Advisory for Filing Waiver Applications Under Section 128A of CGST Act
By: Admin
Date: January 14, 2025
Categories: GST Law | GST Portal Updates | Important News
Reading Time: 4 Minutes
The Goods and Services Tax Network (GSTN) has issued Advisory No. 573 on January 14, 2025, to guide taxpayers on filing applications under the Waiver Scheme in Section 128A of the Central Goods and Services Tax (CGST) Act.
Key Highlights of the Advisory:
- Forms GST SPL 01 and GST SPL 02 Now Available
Taxpayers can access these forms on the GST portal to file waiver applications. - Eligibility Criteria
Applicants must withdraw appeals (Form APL 01) associated with the demand order/notice for which the waiver application is submitted.
For appeals filed on or after March 21, 2023, the withdrawal option is available directly on the GST portal.
- Special Procedure for Earlier Appeals
For appeals filed before March 21, 2023, taxpayers must submit withdrawal requests to the relevant Appellate Authority.
The Appellate Authority will forward these requests to GSTN through the State Nodal Officer to process the withdrawal from the backend.
- Support for Taxpayers
If any issues arise, taxpayers can raise a ticket under the category “Issues related to Waiver Scheme” via the GST Self-Service Portal.
Advisory Reference
For more details, refer to the GSTN’s official advisory dated December 29, 2024:
Read Advisory No. 573.
Important Reminder
Taxpayers are advised to file their applications under the waiver scheme promptly and ensure compliance with the stated conditions.
Stay updated for more GST-related developments!
