GSTN has issued an advisory on the waiver/amnesty scheme under Section 128 of the CGST Act. The advisory states that forms GST SPL-01 and GST SPL-02 are under development and will be available on the portal in January 2025.
It advises that, in the meanwhile, the taxpayers may pay the amount of tax demanded under Section 73 on or before 31.03.2025. Inc case of notices, such tax may be paid under the “payment towards demand” facility through DRC-03. In case of demand orders, payment may be made through DRC-03 and then such DRC-03 may be linked with the demand order though form DRC-03A. Payment and linking facility is already available on the portal.
It may be noted that Table 4 of form SPL-01 requires details of the DRC-03 though which tax demand has been paid by the beneficiary of the waiver scheme.