The Goods & Services Tax (GST) on January 14, 2025, issued an advisory regarding the Waiver Scheme under Section 128A.
This is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal, and taxpayers are advised to file applications under the waiver scheme.
One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal applications (APL 01) filed before First Appellate authority, the withdrawal option is already available in the GST portal. However, for the appeal applications (APL 01) filed before March 21, 2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through the State Nodal officer for withdrawal of such appeal applications (i.e. filed before March 21, 2023 and not disposed off) from the backend.
