The Goods and Services Tax (GST) on March 21, 2025, issued in filing applications (SPL 01/SPL 02) under the waiver scheme.
The following has been stated namely: -
• It states that the last date to file waiver applications is June 30, 2025, not March 31, 2025, as per Rule 164(6) of CGST Rules, 2017, allowing taxpayers three months from the notified date.
• It states that the due date for payment under the waiver scheme is March 31, 2025, as per Notification 21/2024-CT, and taxpayers must use the "Payment Towards Demand" functionality on the GST portal.
• If facing issues with the GST portal, taxpayers can make a voluntary payment using Form DRC-03 under 'Others' and link it to the demand order through Form DRC-03A.
• It states that if payment details aren't auto-populating in SPL 02, taxpayers should verify them in their electronic liability ledger on the GST portal and then proceed with the waiver application. For further issues, raising a grievance ticket is recommended
