Taxpayers are facing technical issues while filing waiver applications (SPL 01/02) on the GST portal. The last date for payment is March 31, 2025, while waiver applications can be filed until June 30, 2025.
Key Points:
- Taxpayer Grievances Noted by GSTN:
- Order number not available in the SPL-02 dropdown.
- Order details & payment details not auto-populating in SPL-02.
- Taxpayers unable to make payments using “Payment Towards Demand” after filing SPL-02.
- Issue in adjusting payments made through DRC-03 using DRC-03A.
- Unable to withdraw appeal applications (APL-01) before the First Appellate Authority.
- Clarification on Waiver Application Deadline:
- Misconception: The last date to file waiver applications is NOT March 31, 2025.
- Actual Deadline: As per Rule 164(6) of CGST Rules, 2017, taxpayers can file waiver applications (SPL-01/02) till June 30, 2025.
- Payment Deadline for Waiver Scheme:
- As per Notification 21/2024-CT (dated October 8, 2024), the due date for tax payment under the waiver scheme is March 31, 2025.
- Taxpayers must use “Payment Towards Demand” on the GST portal for timely payment.
- Alternative Payment Method if Facing Issues:
- If payment functionality has issues, taxpayers should:
- Make a voluntary payment using Form DRC-03 under category โOthersโ.
- Submit Form DRC-03A to link the payment with the relevant demand order.
- Auto-Population of Payment Details in SPL-02:
- If Table 4 of SPL-02 does not auto-populate payment details, taxpayers should:
- Verify their electronic liability ledger on the GST portal.
- Navigation path: Login โ Services โ Ledgers โ Electronic Liability Register.
- Final Advisory to Taxpayers:
- Make tax payments by March 31, 2025.
- File waiver applications by June 30, 2025.
- Raise grievance tickets immediately if any technical issues persist for resolution.
Notification Reference: GSTN
22/03/2025