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Taxpayers can file applications under the waiver scheme using ...


GST Waiver Scheme: File Forms GST SPL 01/02, Withdraw Appeals to Be Eligible.

January 16, 2025

News     GST

Taxpayers can file applications under the waiver scheme using Forms GST SPL 01 and GST SPL 02 on the GST portal. To be eligible, appeals against the demand order/notice/statement must be withdrawn. For appeals filed before 21.03.2023, taxpayers must request withdrawal from the Appellate Authority, which will forward it to GSTN. Difficulties can be reported by raising a ticket under "Issues related to Waiver Scheme" on https://selfservice.gstsystem.in.

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