Question 1

What is the Waiver Scheme under Section 128A?

Accepted Answer

The Waiver Scheme under Section 128A provides relief to taxpayers by waiving interest and penalties for demand notices or orders issued under Section 73 of the CGST Act for financial years 2017-18, 2018-19, and 2019-20. Taxpayers must pay the full tax amount demanded by March 31, 2025, to avail of this benefit.

Question 2

Who is eligible for the waiver scheme

Accepted Answer

Taxpayers issued demand notices or orders under Section 73 of the CGST Act (for cases not involving fraud, suppression, or willful misstatement) for the financial years 2017-18, 2018-19, and 2019-20 are eligible.

Question 3

What is the deadline to avail of the waiver scheme?

Accepted Answer

The deadline for paying the full tax amount and availing of the waiver is March 31, 2025.

Question 4

How can taxpayers pay the demanded tax under the scheme?

Accepted Answer

Taxpayers can pay the demanded tax amount through the “Payment Towards Demand” facility for demand orders or by using Form GST DRC-03 for notices.

Question 5

What happens if I’ve already paid the demanded tax using Form GST DRC-03?

Accepted Answer

Taxpayers who have already paid the demanded tax through Form GST DRC-03 must link it to the demand order using Form GST DRC-03A, available on the GST portal.

Question 6

What are SPL-01 and SPL-02?

Accepted Answer

SPL-01 and SPL-02 are application forms required to claim the benefits under the waiver scheme. SPL-02 is available on the GST portal for use, while SPL-01 will be made available soon.

Question 7

Where can I find Form SPL-01 and SPL-02?

Accepted Answer

Both forms are accessible on the GST portal. SPL-02 is currently available, while SPL-01 is expected to be made available soon.

Question 8

What should I do if I face issues with SPL-01 or SPL-02?

Accepted Answer

Any difficulties can be reported by raising a ticket on the GST portal at selfservice.gstsystem.in under the category “Issues related to Waiver Scheme.

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