GSTN Addresses Technical Issues in Filing Waiver Applications, Clarifies Deadlines and Solutions

Taxpayers have raised concerns over difficulties in filing waiver applications (SPL 01/SPL 02) under the GST waiver scheme. The GST Network (GSTN) has acknowledged these grievances and assured taxpayers that efforts are being made to resolve the issues at the earliest.

Key Issues Reported by Taxpayers

Several technical glitches have been identified in the online GST portal that hinder the waiver application process, including:

• The order number is missing from the dropdown selection in SPL 02.
• Order details and payment details are not auto-populating in SPL 02, making manual entry cumbersome.
• Taxpayers cannot make payments using the “Payment Towards Demand” option after filing SPL 02.
• Difficulty in adjusting payments made through DRC 03 using DRC 03A.
• Inability to withdraw appeal applications (APL 01) filed before the First Appellate Authority for the same order.

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Clarification on Waiver Application Deadlines

A misconception had spread that the last date to file a waiver application is March 31, 2025. However, GSTN has clarified that as per Rule 164(6) of the CGST Rules, 2017, taxpayers have three months from the notified date to apply. The actual deadline for waiver applications is June 30, 2025.

On the other hand, the deadline to make tax payments under the waiver scheme remains March 31, 2025, as per Notification 21/2024-CT dated October 8, 2024.

Solution for Payment and Waiver Application Issues

Taxpayers facing payment issues can use Form DRC-03 under the “Others” category for voluntary payment and then submit Form DRC-03A to link the payment with the respective demand order. Additionally, if payment details are missing in SPL 02, taxpayers should verify their electronic liability ledger on the GST portal.

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GSTN’s Advisory to Taxpayers

GSTN urges taxpayers to ensure they make payments by March 31, 2025, and file waiver applications by June 30, 2025. In case of technical issues, taxpayers are advised to raise grievance tickets to facilitate quick resolution.

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