Issue in filing applications (SPL 01/SPL 02) under waiver scheme
GST
Dated:- 22-3-2025
1. Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.
i. Order number is not available in dropdown for selection in SPL 02.
ii. Order details are not getting auto populated after selection of a particular order in SPL 02.
iii. Payment details are not getting auto populated in Table 4 of SPL 02.
iv. After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards De
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Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within due date using “Payment Towards Demand” functionality in GST portal.
4. In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category 'Others'. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.
5. If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in electronic liability ledger on
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