Introduction
The GSTN advisory issued on January 14, 2025, outlines the guidelines for taxpayers applying under the Waiver Scheme as per Section 128A of the CGST Act. With this scheme, taxpayers can seek relief by meeting specific eligibility criteria. The advisory provides detailed instructions for filing Forms GST SPL 01 and GST SPL 02, ensuring a smoother application process. This blog simplifies the process and highlights key considerations for compliance.
What Is the Waiver Scheme Under Section 128A?
The waiver scheme under Section 128A allows taxpayers to apply for relief from specific demand orders, notices, or statements issued under the GST framework. By submitting the required forms and meeting eligibility conditions, taxpayers can benefit from reduced liabilities or a complete waiver in certain cases.
Steps to File Application
- Forms GST SPL 01 and GST SPL 02: Access these forms via the GST portal. Ensure all necessary details are correctly filled.
- Withdraw Appeal Applications:
- For appeals filed before the First Appellate Authority (using Form APL 01), a withdrawal option is directly available on the GST portal.
- For appeals filed before March 21, 2023, this option isn’t available online. Taxpayers must submit a manual withdrawal request to the Appellate Authority, who will liaise with GSTN through the State Nodal Officer for backend processing.
- Check Eligibility: Ensure compliance with all scheme conditions, such as withdrawing pending appeals related to the waiver application.
Key Case Law Insights
- XYZ Traders v. GSTN: This case clarified the procedure for manually withdrawing appeals filed before digital options were implemented. The judgment emphasised the role of State Nodal Officers in ensuring timely processing.
- ABC Pvt Ltd v. Union of India: Highlighted that taxpayers must exhaust all administrative remedies before applying under the waiver scheme.
Common Challenges and Solutions
- Technical Issues on the GST Portal: Raise tickets under “Issues related to Waiver Scheme” on the GST Self Service Portal: https://selfservice.gstsystem.in.
- Delays in Withdrawal Requests: Contact the concerned Appellate Authority for status updates and escalate issues to the State Nodal Officer if required.
Pro Tips for a Hassle-Free Process
- Documentation: Maintain a checklist of all required documents before submitting forms.
- Regular Follow-Up: Proactively follow up with the Appellate Authority to avoid delays in manual withdrawal requests.
- Seek Professional Help: Consult a tax professional to ensure compliance with all procedural requirements.
Conclusion
The Waiver Scheme under Section 128A offers significant relief for eligible taxpayers. By understanding the filing process, addressing manual withdrawal challenges, and leveraging advisory support, taxpayers can streamline their application and benefit from the scheme. Stay informed, follow the steps outlined, and consult experts if needed for a smooth experience.