G S T

GST Amnesty Scheme: Step-by-Step Guide to Applying for Waiver of Interest and Penalty Using GST SPL-02 Form

8 hours ago
1 mins
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The Goods and Services Tax Network (GSTN) has introduced Form GST SPL-02 on the GST portal, enabling eligible taxpayers to apply for waivers of interest and penalties under the GST Amnesty Scheme announced in Budget 2024. This initiative aims to provide relief to taxpayers by reducing their outstanding tax liabilities.

Eligibility Criteria:

  • Applicable Cases: Taxpayers against whom an order has been passed by first-level tax authorities or appellate authorities are eligible to apply using Form GST SPL-02.
  • Pending Cases: For taxpayers who have received a notice under Section 73 but no final order has been issued, the application should be made using Form GST SPL-01, which will be available soon on the GST portal.

Application Process Using GST SPL-02:

  1. Access the GST Portal:
  2. Navigate to the Application Form:
    • Go to the ‘Services’ tab.
    • Select ‘User Services’ and then ‘My Applications’.
    • Choose ‘Application for Amnesty Scheme’ and select ‘GST SPL-02’.
  3. Fill in the Required Details:
    • Enter the relevant order details, including order number, date, and tax period.
    • Provide the amount of tax, interest, and penalty as per the order.
    • Calculate the eligible waiver amount based on the scheme’s provisions.
  4. Upload Supporting Documents:
    • Attach copies of the order and any other relevant documents supporting your application.
  5. Submit the Application:
    • Review the entered details for accuracy.
    • Submit the application electronically through the portal.
    • Upon submission, an Application Reference Number (ARN) will be generated for future reference.
  6. Track Application Status:
    • Use the ARN to monitor the status of your application under the ‘Track Application Status’ option in the ‘Services’ tab.

Important Considerations:

  • Timely Application: Ensure that you apply within the stipulated time frame specified under the Amnesty Scheme to avail the benefits.
  • Accurate Information: Provide accurate details and ensure all supporting documents are clear and legible to avoid delays in processing.
  • Pending Dues: Settle any remaining tax liabilities promptly, as the waiver applies only to interest and penalties.

Conclusion:

The introduction of Form GST SPL-02 facilitates a streamlined process for taxpayers seeking relief under the GST Amnesty Scheme. Eligible taxpayers should take advantage of this opportunity to regularize their tax affairs by following the outlined steps and ensuring compliance with the scheme’s requirements.

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