The Goods and Services Tax Network (GSTN) on November 08, 2024, issued the advisory for the Waiver Scheme under section 128A.
The following has been stated namely: -
• It states that as per the waiver scheme, if a notice or order is issued under Section 73 for the financial years 2017-18, 2018-19, and 2019-20, the taxpayers shall apply FORM GST SPL-01 or FORM GST SPL-02, respectively on the common portal within three months from notified date, which is March 31, 2025.
• It is also informed that Form GST SPL-01 and Form GST SPL-02 are under development and will be tentatively available on the common portal from the first week of January 2025. And the taxpayers can pay the demanded tax amount through the “payment towards demand” facility in case of demand orders and through Form GST DRC-03 in case of notices.
