Advisory for Waiver Scheme under Section 128A
January 22, 2025

The Goods and Services Network (GSTN) has rolled out a new advisory in continuation to the advisory issued on 29 December 2024.The advisory focuses on filing applications under waiver scheme and withdrawal of Appeal Applications. Taxpayers can now file their applications under the waiver scheme using the following FORMS, which are available on the GST portal i.e. GST SPL 01 and GST SPL 02.
To file the FORM SPL-01 and SPL-02 under waiver scheme under section 128A, taxpayers must withdraw any appeal applications (APL 01) filed against the demand order/notice/statement for which the waiver application is being submitted.
- Withdrawal of Appeals filed on or after 21.03.2023:
The withdrawal option for these appeals is already available on the GST portal. Taxpayers can withdraw their appeals directly through the portal.
- Withdrawal of Appeals filed before 21.03.2023:
For appeals filed before this date, the withdrawal option is not available on the portal. In such cases:
- Taxpayers must submit a request for withdrawal to the concerned Appellate
- The Appellate Authority will forward the withdrawal request to GSTN through the State Nodal Officer for backend processing.
- Taxpayers are advised to contact their respective appellate authorities to ensure the withdrawal process is completed in a timely manner
The above advisory can be referred at below link: https://www.gst.gov.in/newsandupdates/read/573