The advisory issued by GSTN on November 8, 2024, outlines the key details of the waiver scheme for interest and penalties under Section 128A, as recommended by the GST Council in its 53rd meeting. Below is a structured analysis based on the advisory:
Key Provisions of the Waiver Scheme
- Objective:
- Reduce tax disputes.
- Provide relief to taxpayers for cases not involving fraud, suppression, or willful misstatement.
- Scope:
- Applicable to demand notices or orders issued under Section 73 of the CGST Act, 2017.
- Covers tax periods from FY 2017-18, 2018-19, and 2019-20.
- Waiver Conditions:
- Interest and penalties are waived if the full tax demand is paid on or before March 31, 2025.
- Rule Notification:
- Rule 164 of the CGST Rules, 2017, notified via Notification No. 20/2024, effective November 1, 2024.
- Provides procedural guidelines for availing of the waiver.
Procedure for Availing the Waiver
- Forms Required:
- FORM GST SPL-01: For notices.
- FORM GST SPL-02: For orders.
- Both forms need to be filed on the GST portal within three months of the notified date (March 31, 2025).
- Availability of Forms:
- FORM GST SPL-02: Available on the GST portal.
- FORM GST SPL-01: Under development and expected to be released by January 2025.
- Tax Payment:
- Taxpayers can use the “Payment Towards Demand” facility for demand orders.
- For notices, payment can be made using FORM GST DRC-03.
- Taxpayers who have already paid using FORM GST DRC-03 must link it with the respective demand order through FORM GST DRC-03A, now live on the GST portal.
Filing Process for FORM GST SPL-02
- Accessing the Application:
- Login to the GST portal.
- Navigate to Services > User Services > My Applications.
- Filing Application:
- Select “Apply for Waiver Scheme under Section 128A” from the dropdown.
- Click on “New Application” to start filing.
Critical Points for Taxpayers
- Ensure tax payment is completed by March 31, 2025, to avail of the waiver.
- Monitor the release of FORM GST SPL-01 in January 2025 for notices.
- Use the available FORM GST SPL-02 for orders to file the waiver application promptly.
- For taxpayers using FORM GST DRC-03 earlier, linking it via FORM GST DRC-03A is mandatory to validate the payment.
The portal has been designed to lodge complaints by taxpayers and other stakeholders. They can lodge Complaints here indicating issues or problems faced by them while working on the GST portal instead of sending emails to the Helpdesk. It has been designed in a manner that the user can explain issues faced and upload screenshots of pages where they faced the problem, for quick redressal of grievances.
Difficulty if any faced by the taxpayers may be reported to https://selfservice.gstsystem.in by raising a ticket under the category “Issues related to Waiver Scheme”.