Issues in Filing Waiver Applications (SPL 01/SPL 02) & Important Deadlines

📅 Date: March 21, 2025

Dear Taxpayers,

Some taxpayers are facing issues while filing waiver applications (SPL 01/SPL 02) on the GST portal. GSTN is aware of these problems and working to fix them soon.

Common Issues Faced by Taxpayers

1️⃣ Order number not available in the dropdown menu in SPL 02.
2️⃣ Order details not auto-filling after selecting an order in SPL 02.
3️⃣ Payment details not auto-filling in Table 4 of SPL 02.
4️⃣ After filing SPL 02, taxpayers can’t make payment using “Payment Towards Demand” or adjust payments made through DRC-03 using DRC-03A.
5️⃣ Not able to withdraw Appeal applications (APL 01) before the First Appellate Authority.

Clarification on Waiver Application Deadline

🚫 Misconception: Some taxpayers believe the last date to file the waiver application is March 31, 2025.

✅ Actual Deadline: As per Rule 164(6) of CGST Rules, 2017, the deadline for filing waiver applications (SPL 01/SPL 02) is June 30, 2025 (within three months from the notified date).

💰 Payment Deadline: As per Notification 21/2024-CT dated October 8, 2024, the last date to pay tax under the waiver scheme is March 31, 2025.

What Should You Do?

✅ Make Payment Before March 31, 2025

• Use the “Payment Towards Demand” option in the GST portal.

• If you face issues, pay using Form DRC-03 (select “Others” as the category).

• After payment, submit Form DRC-03A to link the payment with your demand order.

✅ If Payment Details Don’t Auto-Fill in SPL 02

• Check your Electronic Liability Ledger on the GST portal:
  Login → Services → Ledgers → Electronic Liability Register

• After verifying, proceed with the waiver application filing.

📌 Final Reminder:

• Pay tax by March 31, 2025.

• File waiver applications by June 30, 2025.

• If you face any issues, raise a grievance ticket immediately on the GST portal.

For more help, visit the GST portal or contact the support team.

Thank You,
Team GSTN