GSTN ADVISORY FOR TAX OFFICERS SECTION 128A
Advisory
(Processing of SPL-01/ SPL-02 Applications filed under Section 128A where payment details are not correctly reflecting)
1. This is to inform that taxpayers filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act,2017 encountered technical issues while filing the applications.
2. In particular, it has been observed that in following instances, the payment details may not be accurately auto-populated in the applications filed by the taxpayers:
a. Amount paid through “payment towards demand order” functionality
b. Pre-deposit amount details
c. Payment made through GSTR 3B
d. Others.
3. In the all such cases, GSTN has advised the taxpayers to proceed with filing of application and upload the relevant payment information as attachments along with the online application.
4. In view of the above, the Jurisdictional officers are advised not to reject the applications solely on the grounds of non-reflection of correct payment details where the discrepancy is due to known technical issues.
5. The State & CBIC Nodal Officers are requested to share this advisory with all the jurisdictional officers dealing with Amnesty applications under Section 128A at the earliest.
