{"id":10428,"date":"2025-08-12T12:00:33","date_gmt":"2025-08-12T11:00:33","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10428"},"modified":"2025-08-12T12:00:40","modified_gmt":"2025-08-12T11:00:40","slug":"filing-of-spl-01-spl-02-where-payment-made-through-gstr-3b-and-other-cases","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/filing-of-spl-01-spl-02-where-payment-made-through-gstr-3b-and-other-cases\/","title":{"rendered":"Filing of SPL-01\/ SPL-02 where payment made through GSTR 3B and other cases"},"content":{"rendered":"<p align=\"justify\">GSTN  has issued an advisory dated Jun 12th, 2025 on Filing of SPL-01\/ SPL-02 where  payment made through GSTR 3B and other cases<strong>.<\/strong>\n  <\/p>\n<div align=\"justify\">\n<ol>\n<li>  While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A  of the CGST Act, 2017, some taxpayers are facing technical issues related to  auto population of payment details in Table 4 of the forms.<\/li>\n<li> In  particular, it has been observed that in certain instances, the payments  details may not be accurately auto-populated in the applications filed by the  taxpayers:<br \/>\n      (a)  &nbsp;&nbsp; Amount paid through &quot;payment towards demand order&quot;  functionality<br \/>\n      (b)  &nbsp;&nbsp; Pre-deposit amount details<br \/>\n      (c)  &nbsp;&nbsp; Payment made through GSTR 3B<\/li>\n<li> In  the above cases, taxpayers are advised to proceed with filing of waiver  application as GST portal doesn&#8217;t stop the taxpayers from filing the  application in case wherever the payment details and demand amount are not  matching.<\/li>\n<li> In  all such cases, it is advised to upload the relevant payment information as  attachments along with the online application for the verification by the  jurisdictional officer.<\/li>\n<\/ol>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2025\/08\/12-08-04.png<\/p>\n","protected":false},"author":1,"featured_media":10429,"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\/10428"}],"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=10428"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10428\/revisions"}],"predecessor-version":[{"id":10430,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10428\/revisions\/10430"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10429"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}