Alert! Solution to Error in filing SPL 02 or GST Payment under GST waiver scheme 2025 | GST Amnesty

Summary

This video explains the GST Amnesty Scheme, which offers benefits for tax payment and penalty waiver. To avail of the benefits, taxpayers must pay their dues by March 31, 2025, and file the application by June 30, 2025. The video covers common issues users face when filing applications on the GST portal, such as missing order numbers, data not auto-populating, and payment issues. It also provides solutions for these problems and clarifies the process for submitting the application and payments. Additionally, it highlights courses available on CA Guruji's website to help professionals enhance their skills.

Takeaways

• 😀 The GST Amnesty Scheme is active, and to benefit from it, taxpayers need to pay taxes by March 31 and submit their application by June 30, 2025.
• 😀 Many users faced issues while filing applications under the Amnesty Scheme on the GST portal, especially with forms SPL01 and SPL02.
• 😀 Common issues included the order number not appearing in the dropdown for SPL02 and automatic data not being fetched properly.
• 😀 Payment details were also missing, and users had trouble transferring payments from DRC 03A to the relevant orders.
• 😀 The correct understanding of the Amnesty Scheme is that payment should be made by March 31, 2025, while applications for waivers should be submitted by June 30, 2025.
• 😀 The GST portal has issued a new advisory to address issues related to filing SPL01 and SPL02 forms, including how to link payments and correct data fetching.
• 😀 If you're facing issues with payment, use the DRC 3 form and select the 'Others' option when prompted about the reason for the payment.
• 😀 Once payment is made, use the DRC 3A form to link it with the relevant order to finalize the payment details.
• 😀 Ensure your electronic liability ledger on the GST portal is updated to reflect the correct tax amount to resolve auto-population issues in SPL02.
• 😀 To avoid penalties and interest under the Amnesty Scheme, ensure that the payment is made by March 31. Applications can be filed later by June 30, 2025.

Q & A

What is the GST Amnesty Scheme mentioned in the video?

The GST Amnesty Scheme is a government initiative that allows taxpayers to waive off penalties and interest on overdue tax payments if they pay the demanded tax by March 31, 2025, and submit their application by June 30, 2025.

What is the last date for making the payment under the GST Amnesty Scheme?

The last date for making the payment under the GST Amnesty Scheme is March 31, 2025.

What is the last date for submitting the application for the waiver under the GST Amnesty Scheme?

The last date for submitting the application for the waiver is June 30, 2025.

What issues were users facing while filing the waiver application under the scheme?

Users were facing several issues, including missing order numbers in the dropdown, failure to fetch automatic details, issues with payment reference numbers not appearing, and problems with transferring payments through DRC 03A.

How can users resolve the issue of missing order numbers in the application form?

To resolve the issue of missing order numbers in the SPL 02 form, users should ensure that their electronic liability ledger reflects the correct amount of tax before proceeding with the application.

What should users do if their payment details are not auto-populating in SPL 02?

If payment details are not auto-populating in SPL 02, users should check their electronic liability ledger on the GST portal to ensure that the amount is correctly reflected.

How can users resolve payment issues on the GST portal?

If users are unable to make payments towards the demand on the portal, they can select 'Others' in the DRC 03 form and link the payment made through DRC 3A to the relevant demand order.

What should users do if the GST portal is not allowing them to use the DRC 03A for payment transfer?

If users are unable to use DRC 03A, they should select 'Others' as the payment option in DRC 03, complete the payment, and then link the payment to the relevant order using the DRC 03A form.

What are the two important dates that users need to remember for the GST Amnesty Scheme?

The two important dates are March 31, 2025, for making the payment and June 30, 2025, for submitting the waiver application.

How can users benefit from the GST Amnesty Scheme?

By paying the demanded tax before March 31, 2025, users can waive off the interest and penalty. They must then submit their waiver application by June 30, 2025, to benefit from the scheme.