To apply for the GST Amnesty Scheme using Form SPL-02 before the June 30, 2025 deadline, please follow the steps outlined below. This scheme offers a waiver of interest and penalties on eligible tax demands, provided certain conditions are met:-
✅ Eligibility Criteria
You are eligible to apply using Form SPL-02 if:
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You have received a demand order under Section 73 of the CGST Act.
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You have paid the entire principal tax amount by March 31, 2025.
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There are no ongoing appeals or writ petitions against the demand order, or such appeals have been withdrawn.
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The demand does not pertain to erroneous refunds.
📅 Important Deadlines
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Tax Payment Deadline:March 31, 2025
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Application Submission Deadline:June 30, 2025
📝 Step-by-Step Guide to File Form SPL-02
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Log in to the GST Portal Visit www.gst.gov.in and log in with your credential.
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Navigate to Application Go to
Services>User Services> `My Applications. -
Select Application Type Choose “Apply for Waiver Scheme under Section 128A” from the dropdown men.
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Initiate New Application Click on the “New Application” button.
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Choose Form SPL-02 Select “SPL-02” and click on “CREATE APPLICATION".
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Fill in the Questionnaire Answer the mandatory questions regarding the demand order, appeal status, and other relevant detail.
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Enter Demand Details Provide information about the demand order, including order number, date, and applicable section.
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Map Payments If payments were made using Form DRC-03 under “Voluntary” or “Others”, link them using Form DRC-03.
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Submit Application After reviewing, submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
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Note ARN Upon successful submission, an Application Reference Number (ARN) will be generated for future reference.
⚠️ Common Issues & Solutions
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Order Not Listed If the demand order isn't available in the dropdown, manually enter the order detail.
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Payment Mapping Issues If unable to map payments, ensure that Form DRC-03A is correctly filed to link the payment with the demand order.
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Technical Glitches For any technical difficulties, raise a grievance ticket through the GST portal's helpdesk.
