GSTN Issues Clarification on Payment Auto-Population Glitch in SPL-01/SPL-02 Filing Under Amnesty Scheme
GSTN advises taxpayers to proceed with amnesty applications despite auto-population issues, urging them to upload payment proofs for verification
The Goods and Services Tax Network (GSTN) issued an important advisory addressing technical challenges faced by taxpayers while filing amnesty applications under the Central Goods and Services Tax (CGST) Act, 2017. The issue relates to discrepancies in the auto-population of payment details in Forms SPL-01 and SPL-02, which are being used for seeking relief under the GST amnesty...
The Goods and Services Tax Network (GSTN) issued an important advisory addressing technical challenges faced by taxpayers while filing amnesty applications under the Central Goods and Services Tax (CGST) Act, 2017. The issue relates to discrepancies in the auto-population of payment details in Forms SPL-01 and SPL-02, which are being used for seeking relief under the GST amnesty scheme introduced through Section 128A of the Act.
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According to the advisory dated June 12, 2025, taxpayers have reported that Table 4 of these forms does not accurately reflect payment information in several cases. The GSTN has identified three specific scenarios where such inconsistencies are common:
- Payments made through the "payment towards demand order" functionality;
- Pre-deposit amounts submitted as part of appeal or adjudication;
- Tax amounts already paid via GSTR-3B returns.
Despite these technical issues, the GST portal continues to allow the submission of waiver applications, even if the payment details and the demand amounts do not match within the system. In light of this, taxpayers are advised not to delay their filings due to auto-population errors.
To facilitate proper assessment and processing, applicants are urged to upload supporting documents such as proof of payment or screenshots along with their online submissions. These attachments will help the jurisdictional GST officers verify the claims and process the applications accordingly.
This advisory aims to ensure that taxpayers do not miss out on the benefits of the amnesty scheme due to technical limitations and provides a clear way forward while the portal issues are being addressed.
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