The GST Network (GSTN) has acknowledged several grievances faced by taxpayers while filing applications under the waiver scheme using Forms SPL 01 and SPL 02. These issues, if unresolved, may impact the timely processing of waiver applications and subsequent compliance. Here’s a detailed look at the ongoing challenges and clarifications on important deadlines.
Challenges in Filing SPL 02 Under the Waiver Scheme
Taxpayers have reported multiple issues while submitting Form SPL 02, which is used for requesting a waiver related to demand orders. The key problems include:
Order Number Not Available for Selection:
Taxpayers are unable to find their demand order numbers in the dropdown list while filling SPL 02, preventing them from proceeding with the application.
Order Details Not Auto-Populated:
Even after selecting a demand order, relevant details such as the order amount, date, and demand particulars are not being auto-populated in SPL 02, leading to manual entry issues.
Payment Details Not Auto-Populated in Table 4:
The system is not fetching prior payments made towards the demand, creating inconsistencies in tax calculations and waiver claims.
Payment Adjustment Issues:
After filing SPL 02 for a demand order, taxpayers are facing difficulties in making payments via the “Payment Towards Demand” functionality. Additionally, those who have already made payments via Form DRC-03 (Voluntary Payment) are unable to adjust it against the demand order using Form DRC-03A.
Withdrawal of Appeal Applications (APL 01) Not Allowed:
Taxpayers who have previously filed an appeal against a demand order using Form APL 01 are unable to withdraw their appeals, which is necessary for waiver application eligibility.
GSTN has assured taxpayers that its team is actively working on resolving these issues to ensure a smoother filing experience.
Clarifications on GST Waiver Deadlines: Avoid Misconceptions
A common misconception among taxpayers is that the last date to file a waiver application is March 31, 2025. However, this is incorrect.
Waiver Application Deadline:
As per Rule 164(6) of the CGST Rules, 2017, taxpayers must submit waiver applications (SPL 01/SPL 02) within three months from the notified date. This means the final date to file waiver applications is June 30, 2025.
Payment Deadline for Availing Waiver:
According to Notification 21/2024-CT dated October 8, 2024, the due date for paying the outstanding tax to claim the waiver is March 31, 2025. Failure to make the payment by this date may result in disqualification from the scheme.
Alternative Payment Solutions for Taxpayers
Given the technical challenges in using the “Payment Towards Demand” functionality on the GST portal, taxpayers are advised to follow these steps to ensure timely compliance:
Use Voluntary Payment via Form DRC-03 – If the direct payment option is not working, taxpayers can make a voluntary payment under the “Others” category in Form DRC-03.
Link the Payment Using Form DRC-03A – After completing the payment via DRC-03, taxpayers should submit Form DRC-03A to link the payment to the relevant demand order.
Steps to Verify Payment Details in SPL 02
If payment details are missing from Table 4 of SPL 02, taxpayers should check their electronic liability ledger on the GST portal before proceeding:
Navigation Path:
Login → Services → Ledgers → Electronic Liability Register
By verifying their liability ledger, taxpayers can cross-check payments made and proceed with filing the waiver application accordingly.
Actionable Steps for Taxpayers
Make necessary payments before March 31, 2025 to qualify for the waiver.
File SPL 01/SPL 02 applications by June 30, 2025 to complete the waiver process.
Check the electronic liability ledger if payment details are missing.
Raise a grievance ticket immediately if any technical issues persist.
Staying proactive and addressing these challenges early will ensure smooth compliance with GST waiver requirements, avoiding penalties or delays in processing.