GST portal allows Amnesty application filing despite Demand-payment mismatch: GSTN

The Goods and Service Tax Network (GSTN) has issued an important advisory for Taxpayers on filing GST Amnesty Forms SPL-01/ SPL-02 where payment was made through GSTR-3B.

Some taxpayers were facing technical issues related to the auto-population of payment details in Table-4 of the forms at time of filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017.

Instances, as highlighted by Taxpayers, where the payment details were not accurately auto-populated in the applications filed by the taxpayers are:

(a) Amount paid through the ‘payment towards demand order’ functionality

(b) Pre-deposit amount details

(c) Payment made through GSTR 3B

In these cases, there was confusion about whether the amnesty application should be filed or not.

Now the GSTN has clarified that in these cases taxpayers should proceed with filing of waiver application as GST portal doesn’t stop the taxpayers from filing the application in case wherever the payment details and the demand amount do not match.

However, taxpayers should upload the relevant payment information as attachments along with the online application for verification by the jurisdictional officer.

Read the Advisory of GSTN given below: