Waiver Scheme under Section 128A
Waiver Scheme under Section 128A The Goods and Services Tax Network (GSTN) issued an important advisory on November 8th, 2024, regarding the waiver scheme under Section 128A. This blog provides an overview of the advisory and outlines the steps taxpayers need to follow to benefit from the scheme.
Overview of the Waiver Scheme
The waiver scheme applies to demand notices, statements, or orders issued under Section 73 for tax periods between July 2017 and March 2020. Waiver Scheme under Section 128A Taxpayers can file applications for waiver under this scheme using the prescribed forms on the GST portal.
- Forms to be Used:
- FORM GST SPL-01: This form will be available on the GST portal shortly.
- FORM GST SPL-02: This form is now live and accessible for taxpayers.
For more details, taxpayers can refer to the advisory issued by GSTN using the following link: GSTN Advisory on Waiver Scheme
Steps for Filing FORM GST SPL-02
The GSTN has released a detailed help document to guide taxpayers in filing FORM GST SPL-02 electronically. This document contains step-by-step instructions to ensure accurate filing. Taxpayers can download the guide from the following link: Help Document on Filing SPL-02
Key Points to Remember
- Eligibility: The waiver scheme is applicable only for tax periods from July 2017 to March 2020.
- Electronic Filing: Applications must be submitted electronically via the GST portal.
- Form Availability:
- SPL-02 is currently available.
- SPL-01 will be made available soon.
Reporting Issues
Taxpayers encountering difficulties while filing their applications can report their issues to the GST Self-Service Portal. To raise a ticket, follow these steps:
- Visit the GST Self-Service Portal: GST Self-Service Portal
- Select the category “Issues related to Waiver Scheme”.
- Provide detailed information about the issue.
- Submit the ticket for resolution.
https://services.gst.gov.in/services/advisoryandreleases/read/564
Conclusion
The waiver scheme under Section 128A offers a valuable opportunity for taxpayers to address outstanding demand notices for earlier tax periods. It is recommended to review the advisory and file the appropriate forms promptly to benefit from the scheme. For further assistance, refer to the official help document or contact the GST support team through the self-service portal.
Stay updated on the latest GST advisories and guidelines to ensure compliance and take advantage of relevant schemes.
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