The Goods and Services Tax Network (GSTN) has issued an important advisory regarding the waiver scheme under Section 128A of the GST Act. Taxpayers are urged to take note of the following updates to ensure a smooth application process. Important Updates: Forms Available Online: Taxpayers can now access Forms GST SPL 01 and GST SPL 02 on the GST portal. These forms are essential for filing applications under the waiver scheme. Eligibility Requirement for Waiver Scheme: To qualify for the waiver scheme, taxpayers must withdraw any appeal applications (Form APL 01) they have filed against the demand order, notice, or statement related to the waiver application. Drafting GST Replies Simplified for Professionals – Enroll Now

For appeals filed after March 21, 2023, the withdrawal option is already available on the GST portal. Explanation: You can easily withdraw your appeal online using the GST portal. The option to do so is already available. For appeals filed before March 21, 2023, the withdrawal option is not available online. In such cases, taxpayers are required to submit a withdrawal request directly to the concerned Appellate Authority. The authority will forward the request to GSTN through the State Nodal Officer for backend processing. Explanation: The online withdrawal option is not available for these older appeals (Before March 21, 2023 ).

Instead, you need to: Submit a withdrawal request directly to the concerned Appellate Authority. The Appellate Authority will then send your request to GSTN through the State Nodal Officer to process it in the backend. Drafting GST Replies Simplified for Professionals – Enroll Now

Support for Taxpayers: If taxpayers encounter difficulties during the application process, they can report their issues by raising a ticket on the GST Self-Service Portal under the category “Issues related to Waiver Scheme.” For more details, taxpayers can refer to the official advisory issued on December 29, 2024, available at the following link: GST Advisory. For additional assistance, reach out to GSTN through their support platform.