Detailed Blog: Waiver Scheme Under Section 128A

Waiver Scheme Under Section 128A

Introduction

Waiver Scheme Under Section 128A The Government has introduced a Waiver Scheme under Section 128A, providing significant relief to taxpayers by allowing them to waive specific tax liabilities under certain conditions. This scheme is particularly beneficial for resolving tax disputes efficiently and reducing pending litigations. On December 29, 2024, GSTN issued an advisory outlining the details of the scheme, which includes the procedures for filing applications, withdrawal of appeals, and addressing related issues. This blog provides a comprehensive guide on the advisory and the steps involved for taxpayers to benefit from the scheme.

Key Highlights of the Advisory

1. Forms GST SPL 01 and GST SPL 02 are Now Available
   Taxpayers can file applications under the waiver scheme using the designated forms:

1. • GST SPL 01
   • GST SPL 02
     Both forms are now accessible on the GST portal. Taxpayers are advised to log in to their GST accounts and initiate the application process under the scheme.
   • https://services.gst.gov.in/services/advisoryandreleases/read/564

2. Eligibility Criteria
   A critical eligibility condition under the waiver scheme is the requirement to withdraw any appeal applications filed against demand orders, notices, or statements related to the waiver application.

Process for Withdrawing Appeal Applications
Withdrawal of appeal applications is essential to proceed under the waiver scheme. Here is how taxpayers can manage this process:

Appeals Filed Before the First Appellate Authority

For appeals (Form APL 01) submitted to the First Appellate Authority, a withdrawal option is available directly on the GST portal. Taxpayers can log in and withdraw their appeals conveniently using the available interface.

Appeals Filed Before March 21, 2023

• For appeal applications filed before March 21, 2023, where the withdrawal option is not available on the GST portal, taxpayers must follow these steps:
  1. Submit a Withdrawal Request: File a written request for withdrawal of appeal applications to the concerned Appellate Authority.
  2. Forwarding the Request: The Appellate Authority will forward the withdrawal request to GSTN through the designated State Nodal Officer.
  3. Backend Processing: GSTN will process the withdrawal request on the backend to enable eligibility for filing the waiver application.

Taxpayers are encouraged to ensure that their requests are comprehensive and correctly submitted to avoid delays in processing.

Steps to File Applications Under the Waiver Scheme

1. Access the GST Portal
   Log in to your account on the GST portal (https://www.gst.gov.in).
2. Locate the Forms
   Navigate to the relevant section to access Forms GST SPL 01 and GST SPL 02.
3. Complete the Forms
   Fill out the forms accurately, ensuring all required details, such as demand order references and statements, are provided.
4. Upload Necessary Documents
   Attach supporting documents, including evidence of withdrawal of appeals, where applicable.
5. Submit the Application
   Verify the information and submit the forms through the portal. Keep an acknowledgment copy for future reference.

Addressing Issues and Raising Tickets
In case of any difficulty while filing applications or withdrawing appeals, taxpayers can seek assistance by raising a ticket on the GST Self-Service Portal. Follow these steps:

1. Visit GST Self-Service Portal.
2. Select the category “Issues related to Waiver Scheme”.
3. Provide a detailed description of the issue and attach screenshots or documents if necessary. Waiver Scheme Under Section 128A
4. Submit the ticket and monitor its status for resolution.

Benefits of the Waiver Scheme

• Reduction in Litigation: Helps resolve disputes and reduce pending appeals.
• Simplified Compliance: Streamlined process for waiving off liabilities.
• Time-Saving: Provides a quicker resolution mechanism compared to prolonged appeal processes.

Conclusion

The Waiver Scheme under Section 128A is a welcome move to promote ease of compliance and reduce litigation. Waiver Scheme Under Section 128A By understanding the advisory and following the outlined steps, taxpayers can ensure a smooth application process and benefit from the scheme. Ensure to act promptly, as timely withdrawal of appeals and submission of applications are critical to availing of this opportunity.

For further assistance, reach out to the GST Self-Service Portal or consult a tax professional.

For More Information : https://taxgyany.com/