Concerns have been raised by taxpayers regarding difficulties encountered in filing waiver applications (SPL 01/SPL 02) under the GST waiver scheme.
The GST Network (GSTN) has taken these grievances into consideration and provided assurance to taxpayers that the issues will be resolved as expeditiously as possible.
Major Problems Written by Taxpayers
Various technical glitches have been recognized in the online GST portal that delay the waiver application process, comprising:
- Taxpayers cannot make payments using the “Payment Towards Demand” option after filing SPL 02.
- The problem 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.
- From the dropdown selection in SPL 02, the order number is missing.
- Order details and payment details are not auto-populating in SPL 02, making manual entry cumbersome.
Clarification on GST Waiver Application Deadlines
A misconception is there that the due date to submit a waiver application is March 31, 2025. GSTN has mentioned that as per Rule 164(6) of the CGST Rules, 2017, taxpayers have 3 months from the notified date to apply. June 30, 2025, is the actual due date for waiver applications.
The due date to file tax payments under the waiver scheme remains March 31, 2025, as per Notification 21/2024-CT dated October 8, 2024.
Solution for GST Waiver Application and Payment Cases
The taxpayers who are facing issues with payment can use Form DRC-03 under the others category for the voluntary payment and thereafter submit Form DRC-03A to link the payment with the respective demand order. Also if the information on the payment is missing in Form SPL 02 then the taxpayers must validate their electronic liability ledger on the GST portal.
Advisory of GSTN for Taxpayers
GSTN asks the taxpayers to ensure that they make the payments by March 31, 2025, and submit waiver applications by June 30, 2025. If there is a technical issue then the taxpayers are recommended to raise the grievance tickets to ease the quick resolution.
