{"id":10232,"date":"2024-12-31T07:17:28","date_gmt":"2024-12-31T07:17:28","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10232"},"modified":"2024-12-31T07:18:05","modified_gmt":"2024-12-31T07:18:05","slug":"advisory-for-waiver-scheme-under-section-128a-2","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/advisory-for-waiver-scheme-under-section-128a-2\/","title":{"rendered":"Advisory for Waiver Scheme under Section 128A"},"content":{"rendered":"<p align=\"justify\">GSTN has issued an advisory  dated 29.12.2024 to explain the process of filing SPL-02 electronically.\n  <\/p>\n<p align=\"justify\">1.&nbsp;Taxpayer&#8217;s  attention is invited to the advisory on the above subject issued by GSTN on  08.11.2024. The link for the said advisory is given here:<br \/>\n  <a href=\"https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/546\" target=\"blank\" rel=\"noopener\">https:\/\/services.gst.gov.in\/services\/advisoryandreleases\/read\/546<\/a> \n  <\/p>\n<p align=\"justify\">2.&nbsp;Under the  waiver scheme, for a demand notice or statement or order which has been issued  under Section 73 for the tax periods between July 2017 &amp; March 2020, the  taxpayers are required to file an application either in FORM GST SPL-01 or  SPL02 in GST portal accordingly.&nbsp;<strong><u>Presently, Form GST SPL 02 is made  available in the GST portal. Form GST SPL 01 will be available soon in the GST  portal.<\/u><\/strong>\n  <\/p>\n<p align=\"justify\">3.&nbsp;The process of  filing SPL-02 electronically is detailed in below document:<br \/>\n  <a href=\"https:\/\/tutorial.gst.gov.in\/downloads\/news\/help_document_on_filing_of_spl_02.pdf\" target=\"blank\" rel=\"noopener\">https:\/\/tutorial.gst.gov.in\/downloads\/news\/help_document_on_filing_of_spl_02.pdf<\/a> \n  <\/p>\n<p align=\"justify\">4.&nbsp;Difficulty if  any faced by the taxpayers may be reported to&nbsp;<a href=\"https:\/\/selfservice.gstsystem.in\/\" target=\"blank\" rel=\"noopener\">https:\/\/selfservice.gstsystem.in<\/a>&nbsp;by  raising a ticket under category&nbsp;<strong><em>&#8220;Issues related to Waiver Scheme&#8221;.<\/em><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024\/12\/2912.png<\/p>\n","protected":false},"author":1,"featured_media":10233,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10232"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10232"}],"version-history":[{"count":2,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10232\/revisions"}],"predecessor-version":[{"id":10235,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10232\/revisions\/10235"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10233"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}