The Goods and Services Tax (GST) on December 29, 2024, issued an advisory for the Waiver Scheme under Section 128A with reference to the advisory on the above subject issued by GSTN on November 08, 2024. The link for the said advisory is given here: https://services.gst.gov.in/services/advisoryandreleases/read/546
It is stated that under the waiver scheme, for a demand notice or statement or order that has been issued under Section 73 for the tax periods between July 2017 & March 2020, the taxpayers are required to file an application either in FORM GST SPL-01 or SPL02 in GST portal accordingly. Presently, Form GST SPL 02 is made available in the GST portal. Form GST SPL 01 will be available soon in the GST portal.
