by Mr. R.SRIVATSAN, IRS, NACIN, Chennai
GSTN has issued an advisory on 09-11-2024 outlining the steps for individuals to pay their tax demand under the GST Amnesty Scheme of Sec:128A.
The advisory states that the necessary forms for the scheme GST SPL-01 and GST SPL-02 are currently under development and are expected to be available by the first week of January 2025.
Meanwhile, taxpayers are advised to pay the demanding tax amount from the notice, statement, or order issued under Section 73 on or before March 31, 2025, to secure the waiver benefits by paying their taxes within the deadline.
Taxpayers wishing to apply for the GST Amnesty Scheme without waiting for the GST SPL-01 and SPL-02 forms can utilize the DRC-03 form (or DRC-03A for specific cases) or can pay the tax demand through the electronic liability register, accessible in the post-login section of the GST portal via the path:
Services > Ledgers > Electronic Liability Register > Part-I: Return related liabilities
By utilizing this method, taxpayers can initiate their application for the GST amnesty scheme immediately once it is made available on the portal.
Well…….
This advisory brings clarity regarding the availability of Forms SPL-01 and SPL-02 provisionally confirming their release for January 2025.
The taxpayers are required to file an application in FORM GST SPL-01/GST SPL-02, on the common portal by 30.6.2025.
While the timeline remains tentative, it delivers a clear direction for taxpayers, allowing them to transition from uncertainty to proactive preparation.
This assurance enables taxpayers to concentrate on their priorities without the ongoing worry of checking the portal, facilitating a more organized approach to utilizing the Amnesty Scheme.
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