How To Apply For The GST Amnesty Scheme Using Form SPL-02

The Goods and Services Tax Network (GSTN) issued an advisory addressing the technical difficulties faced by taxpayers applying for the GST Amnesty Scheme under Section 128A. The scheme offers full relief from pending GST tax demands, including a waiver of interest and penalties, provided applicants meet the specified deadlines.

Key Deadlines For GST Amnesty Scheme

Eligible GST-registered taxpayers must apply for the scheme by June 30, 2025. However, a key requirement is that the entire principal tax demand must be paid on or before March 31, 2025. Failure to meet this payment deadline will render taxpayers ineligible for amnesty benefits, even if they apply before June 30.

GSTN Advisory On Technical Issues

GSTN, in its March 21, 2025, advisory, said that various taxpayers have reported issues in filing waiver applications under the scheme. Key problems reported included:

• Unavailability of order numbers in the dropdown menu for selection in SPL-02.

• Order details were failing to auto-populate after selection in SPL-02.

• Payment details were not auto-populating in Table 4 of SPL-02.

• Taxpayers were unable to make payments using “Payment towards Demand” after filing SPL-02.

• Some could not adjust amounts paid via DRC-03 against demand orders using DRC-03A.

• Taxpayers were unable to withdraw appeal applications (APL-01) filed at the first appellate authority.

GSTN’s Solutions For Taxpayers

The suggestions given by GSTN for workarounds for the above-mentioned issues:

• For DRC-03/DRC-03A-related problems: Taxpayers facing issues in linking payments will have to make a voluntary payment using Form DRC-03 under the category ‘Others’. 

• As the payment gets completed, Form DRC-03A will need to be submitted to link the payment with the relevant demand order.

• For SPL-02 form-related issues: If payment details do not auto-populate in Table 4, taxpayers should verify their electronic liability ledger on the GST portal before proceeding with the waiver application. To access the electronic liability ledger, here is a navigation guide: Login >> Services >> Ledgers >> Electronic Liability Register

Individuals facing technical issues are advised to raise grievance tickets urgently to ensure a timely resolution before the deadline. The GSTN has also reassured applicants that they are working to resolve the technical issues as soon as possible.

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