GSTN Advisory Fix for SPL-01/02 Manual Payment Upload Issue
The GSTN advisory on SPL-01/02 applications issued in June 2025 addresses a common issue: manual payment challans not auto-populating in the portal. Taxpayers applying for the Special Procedure under Rule 87B of CGST Rules are facing delays due to missing payment records. Here’s a simplified explanation of the fix and filing steps.
Why the Advisory Was Issued
Due to a technical glitch, challan payments made for filing Form GST SPL-01 or SPL-02 are not getting auto-populated in the system. As a result, many taxpayers couldn’t proceed with filing despite making valid payments.
What Forms SPL-01 and SPL-02 Are Used For
- SPL-01: For opting into the Special Procedure (Rule 87B), applicable in certain GST Amnesty or regularisation schemes.
- SPL-02: For withdrawal of the application filed under SPL-01.
What GSTN Advises You To Do Now
Manual attachment is the solution. Here’s the step-by-step guide:
| Step | Action to Take |
|---|---|
| 1️⃣ | Generate PMT-06 challan for the required tax head (as notified). |
| 2️⃣ | Make payment via NEFT/RTGS or net banking. |
| 3️⃣ | Go to the SPL-01/SPL-02 application page. |
| 4️⃣ | Upload the PDF copy of your paid challan manually in the attachment section. |
| 5️⃣ | Submit the form after verifying all details. |
👉 Ensure the payment matches the tax head and amount as per advisory.
Legal Reference
- Rule 87B of CGST Rules, 2017: Introduced to enable special procedures for conditional filings under specific schemes.
- Refer CBIC Notification No. 04/2025-CT dated 05.01.2025, which outlined SPL form usage.
You can cross-verify details on www.gst.gov.in.
Expert Insight: Avoid Rejection
If you don’t attach the manual challan, the system may mark your application as incomplete, risking rejection. Our expert tip:
Always keep a copy of the PMT-06 payment receipt and UTR number ready before filing SPL forms.
FAQ: GSTN Advisory on SPL-01/02
Q1. What if I already paid but the challan is not showing?
Manually upload the challan PDF as per the advisory.
Q2. Is this issue resolved?
As of June 2025, manual upload remains the advised solution.
Q3. Can I file without payment?
No, payment proof is mandatory for valid submission.
Final Words: File Smart with Efiletax
Don’t let portal glitches delay your GST compliance. At Efiletax, we help clients navigate special GST procedures, including SPL filings, amnesty claims, and Rule 87B compliance.
📲 Need help filing SPL-01 with manual challan? Talk to our expert now
Summary
The GSTN advisory on SPL-01/02 applications guides taxpayers to manually upload payment challans due to auto-population errors. This fix ensures smooth application under Rule 87B. Efiletax explains the step-by-step process, legal references, and expert filing tips for GST compliance under the special procedure.