Common Issues in Filing SPL 01/SPL 02 Under GST Waiver Scheme & Important Deadlines Explained

Common Issues in Filing SPL 01/SPL 02 Under GST Waiver Scheme & Important Deadlines Explained

Although filing applications under the GST waiver scheme was presumed to be a simple process, in real-life situations, taxpayers are facing unexpected technical challenges. Some of the issues reported by the taxpayers include missing order numbers, non-populated payment details, and difficulties in making payments. To resolve these issues, the GSTN team is working on urgent solutions. There also seems to be a confusion over principal key deadlines: while tax payments should be completed by "March 31, 2025", waiver applications can be submitted until "June 30, 2025". This guide, therefore, clarifies all the issues, deadlines, and alternative solutions in the consideration of ensuring that taxpayers are able to pass through the entire procedure without hurdles and avoid subsequent turmoil. So, let's get started.

Taxpayer Grievances in Filing Waiver Applications

Several taxpayers have reported difficulties in filing waiver applications. The following issues have been identified by GSTN, and the team is actively working on resolving them at the eaarliest:

i. The order number is not available in the dropdown list for selection in SPL 02.

ii. Order details are not auto-populating after selecting a specific order in SPL 02.

iii. Payment details are not auto-populating in Table 4 of SPL 02.

iv. After filing SPL 02 for a demand order, taxpayers are unable to make payments using the "Payment Towards Demand" option for that order. Additionally, taxpayers cannot adjust payments made through DRC-03 against the same demand order using DRC-03A.

v. Taxpayers are unable to withdraw appeal applications (APL 01) filed before the First Appellate Authority for a specific order.

 Clarification on the Deadline for Filing Waiver Applications

There is a misconception among taxpayers that the last date to file a waiver application is March 31, 2025. However, this is incorrect. As per Rule 164(6) of the CGST Rules, 2017, taxpayers must file their waiver applications within three months from the notified date. Therefore, waiver applications in SPL 01/02 can be filed until June 30, 2025.

 Deadline for Tax Payment Under the Waiver Scheme

As per Notification 21/2024-CT, dated October 8, 2024, the last date for making tax payments under the waiver scheme is March 31, 2025. Taxpayers are advised to pay the required amount by this due date using the "Payment Towards Demand" functionality on the GST portal.

 Alternative Payment Method in Case of Technical Issues

If taxpayers face any difficulties while using the "Payment Towards Demand" functionality, they are advised to make a Voluntary Payment using Form DRC-03 under the category ‘Others’. After making the payment, they should submit Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.

Verifying Payment Details in SPL 02

If payment details are not auto-populating in Table 4 of SPL 02, taxpayers should verify the information in their Electronic Liability Ledger on the GST portal. Once verified, they can proceed with filing their waiver application.

Navigation Path to Access the Electronic Liability Ledger:

Login >> Services >> Ledgers >> Electronic Liability Register

Taxpayers are advised to complete the payment by March 31, 2025, and submit the waiver application by June 30, 2025. If any other issues arise, taxpayers should raise a grievance ticket immediately to facilitate a timely resolution.

 Conclusion

Taxpayers must ensure timely compliance with the waiver scheme by making the required tax payment on or before "March 31, 2025", and filing the waiver application by "June 30, 2025". Any technical issues in filing SPL 01/SPL 02 should be reported immediately via grievance tickets for prompt resolution. If payment issues arise, taxpayers should use "Form DRC-03" and link it with "DRC-03A." Additionally, verifying payment details in the Electronic Liability Ledger can help resolve auto-population errors. To avoid last-minute complications, taxpayers should act proactively and utilize the GST portal’s functionalities efficiently.

 FAQs on Filing SPL 01/SPL 02 Under the Waiver Scheme

What is the last date to file a waiver application under SPL 01/SPL 02?

The last date to file a waiver application is June 30, 2025, as per Rule 164(6) of the CGST Rules, 2017.

What is the deadline for making tax payments under the waiver scheme?

As per Notification 21/2024-CT, dated October 8, 2024, the last date to make tax payments is March 31, 2025.

What should I do if payment details are not auto-populating in SPL 02?

Check your Electronic Liability Ledger on the GST portal. If the details are correct, proceed with filing the waiver application.

How can I make a payment if I face issues with the ‘Payment Towards Demand’ option?

Make a Voluntary Payment using Form DRC-03 under the ‘Others’ category and submit Form DRC-03A to link the payment.

What should I do if I encounter technical issues while filing SPL 01/SPL 02?

Raise a grievance ticket on the GST portal immediately to ensure a timely resolution.

Read More: GST Amnesty Scheme 2024: How to Withdraw Appeal & Apply for Waiver of Interest & Penalty