🧾 GST Waiver Application: Technical Issues and Clarifications
If you’re trying to file your GST waiver application under Forms SPL-01 or SPL-02 and hitting roadblocks on the GST portal, you’re not alone.
In its update on March 22, 2025, the Goods and Services Tax Network (GSTN) acknowledged several user-reported issues and issued important deadline clarifications that every taxpayer must be aware of.
🚫 Common Issues Reported in SPL-02 Filing
GSTN listed the following technical glitches currently affecting the waiver application process:
| Issue | Description |
|---|---|
| 1️⃣ | Order number not appearing in the dropdown for selection in SPL-02 |
| 2️⃣ | Order details not auto-populating after selection |
| 3️⃣ | Payment data missing in Table 4 of SPL-02 |
| 4️⃣ | Payment not linking correctly using “Payment Towards Demand” or DRC-03A |
| 5️⃣ | Unable to withdraw filed appeals (APL-01) for the same order |
🔧 Status: GSTN is actively working to resolve these issues. Meanwhile, alternative steps have been advised (explained below).
📆 Deadline Confusion: 31st March Is Not the Filing Deadline
There’s a common misconception that March 31, 2025 is the last date to file the waiver application. Let’s set the record straight:
- ✅ Waiver Application (SPL-01/SPL-02): Can be filed till June 30, 2025
[As per Rule 164(6) of CGST Rules, 2017] - 🚨 Tax Payment Deadline: March 31, 2025 is the last date to make the payment required to avail the waiver benefits
[As per Notification No. 21/2024 – Central Tax dated 8.10.2024]
💰 How to Make Payment If Portal Issues Persist
If you’re unable to make payment via the “Payment Towards Demand” option, GSTN has recommended the following workaround:
✅ Alternative Method:
- Make Voluntary Payment
- Use Form DRC-03
- Select the “Others” category
- File DRC-03A
- To link your payment to the relevant demand order
🧾 Payment Not Auto-Populated in SPL-02? Do This:
If Table 4 of SPL-02 doesn’t auto-fill your payment details:
- Check the Electronic Liability Ledger via this path:
👉 Login > Services > Ledgers > Electronic Liability RegisterOnce verified, you can continue with your SPL-02 application.
📌 Summary: Action Points for Taxpayers
Task Deadline Action Pay Tax (to claim waiver) 31.03.2025 Use “Payment Towards Demand” or DRC-03 File Waiver Application 30.06.2025 File SPL-01 or SPL-02 Facing Issues? ASAP Raise grievance on GST portal
🧑💼 Who Should Act Now?
This is especially relevant for:
- Businesses with pending demand orders
- Taxpayers opting into the waiver scheme
- Users who previously filed APL-01 appeals and now wish to opt for the waiver
- Professionals managing client-side filings under dispute
✅ Final Word: Don’t Wait for Portal Fixes—Act Smart
Even if the GST portal isn’t functioning smoothly, you can still secure your place under the waiver scheme. Prioritize payment, use alternate forms if needed, and raise support tickets without delay.