1. Taxpayer’s
attention is invited to the advisory on the above subject issued by GSTN on
29.12.2024. The link for the
said advisory is given
here:
https://services.gst.gov.in/services/advisoryandreleases/read/564
2. It is to inform that both Forms GST SPL 01 and GST SPL 02 are available in the GST portal and the taxpayers are advised to file applications under waiver scheme.
3. 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, withdrawal option is already available in the GST portal. However,
for the appeal applications (APL 01) filed before 21.03.2023, 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 State Nodal officer for withdrawal of such appeal applications (i.e.
filed before 21.03.2023 and not disposed off) from backend.
4. Difficulty if any faced by the taxpayers may be reported to
https://selfservice.gstsystem.in
by
raising a ticket under category “Issues related to Waiver Scheme”.
Thanks,
Team GSTN