Deadline for availing GST Amnesty scheme: Apply in Form SPL-02 before 30th June 2025

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:-

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✅ Eligibility Criteria

You are eligible to apply using Form SPL-02 if:

• You have received a demand order under Section 73 of the CGST Act.

• You have paid the entire principal tax amount by March 31, 2025.

• There are no ongoing appeals or writ petitions against the demand order, or such appeals have been withdrawn.

• The demand does not pertain to erroneous refunds.

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📅 Important Deadlines

• Tax Payment Deadline:March 31, 2025

• Application Submission Deadline:June 30, 2025

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📝 Step-by-Step Guide to File Form SPL-02

1. Log in to the GST Portal Visit www.gst.gov.in and log in with your credential.

2. Navigate to Application Go to Services > User Services > `My Applications.

3. Select Application Type Choose “Apply for Waiver Scheme under Section 128A” from the dropdown men.

4. Initiate New Application Click on the “New Application” button.

5. Choose Form SPL-02 Select “SPL-02” and click on “CREATE APPLICATION".

6. Fill in the Questionnaire Answer the mandatory questions regarding the demand order, appeal status, and other relevant detail.

7. Enter Demand Details Provide information about the demand order, including order number, date, and applicable section.

8. Map Payments If payments were made using Form DRC-03 under “Voluntary” or “Others”, link them using Form DRC-03.

9. Submit Application After reviewing, submit the application using a Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).

10. Note ARN Upon successful submission, an Application Reference Number (ARN) will be generated for future reference.

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⚠️ Common Issues & Solutions

• Order Not Listed If the demand order isn't available in the dropdown, manually enter the order detail.

• Payment Mapping Issues If unable to map payments, ensure that Form DRC-03A is correctly filed to link the payment with the demand order.

• Technical Glitches For any technical difficulties, raise a grievance ticket through the GST portal's helpdesk.

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