Form SLP-02 Now Live on GST Portal: Key Advisory on Interest and Penalty Waiver Scheme Under Section 128A of CGST Act
By: Admin
Date: December 30, 2024
Categories: GST Portal Updates | Important News
Reading Time: 4 Minutes
The Goods and Services Tax Network (GSTN) has issued Advisory No. 564, dated December 30, 2024, regarding the Interest and Penalty Waiver Scheme under Section 128A of the CGST Act, 2017.
Key Highlights of the Waiver Scheme:
- The waiver scheme applies to demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020.
- Taxpayers can file applications through either FORM GST SPL-01 or FORM GST SPL-02 on the GST portal.
Form GST SPL-02 is now live on the portal.
Form GST SPL-01 will be available soon.
Important Resources:
Advisory Link: Read the full GSTN advisory.
Filing Guide: Help document for SPL-02 filing.
Need Help?
For issues related to the waiver scheme, taxpayers can raise tickets under the category “Issues related to Waiver Scheme” at GST Self-Service Portal.
Stay updated to ensure compliance and benefit from the scheme!
