The Goods and Services Tax Network (GSTN) has issued an important update regarding the Waiver Scheme under Section 128A.
🔔 Key Update
- Form GST SPL-02 is now available on the GST portal.
- Form GST SPL-01 will be made available shortly on the portal.
These forms are part of the amnesty / waiver scheme introduced under Section 128A, which allows taxpayers to obtain waiver of interest and penalty subject to prescribed conditions.
Taxpayers intending to avail the scheme should monitor the GST portal for activation of Form GST SPL-01 and complete the required filings accordingly.
🔗 Reference (LinkedIn Update):
https://lnkd.in/gC_hCjPP
Stay updated and ensure timely compliance. ✅