𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗳𝗼𝗿 𝗪𝗮𝗶𝘃𝗲𝗿 𝗦𝗰𝗵𝗲𝗺𝗲 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟮𝟴𝗔

1. Advisory Reference:

• Taxpayers are referred to the GSTN advisory dated 29.12.2024, available here.

2. Forms for Waiver Scheme:

• Forms GST SPL-01 and GST SPL-02 are available on the GST portal for filing waiver applications.

3. Appeal Withdrawal Requirement:

• Appeals (APL 01) filed before the First Appellate Authority must be withdrawn to be eligible for the waiver scheme.
• Withdrawal option is available in the GST portal for appeals after 21.03.2023. For appeals filed before 21.03.2023, taxpayers must submit a withdrawal request to the Appellate Authority, who will forward it to GSTN through the State Nodal Officer.

4. Issue Reporting:

• Taxpayers facing difficulties can raise a ticket at https://selfservice.gstsystem.in under the “Issues related to Waiver Scheme” category.

Notification Reference: GSTN
14/01/2025