Advisory Issued for Filing Amnesty Applications Under Section 128A of CGST Act

As the deadline for filing amnesty applications under Section 128A of the CGST Act draws near, taxpayers are urged to ensure timely submission. Despite a substantial number of filings—over 3.02 lakh applications as of June 8, 2025—several users have encountered technical issues preventing them from completing the process on the GST portal. To assist in overcoming these challenges, the GST Network (GSTN) has released an advisory outlining alternative steps.

With over 3 lakh waiver applications already submitted under Section 128A of the CGST Act, many taxpayers are reportedly facing issues on the GST portal. The government has issued an advisory and provided alternate steps for smooth filing before the deadline.

Current Filing Status

• Total Applications Filed as of June 8, 2025: 3,02,658
• Application Forms Used: SPL-01 and SPL-02
• Issue Noted: Some taxpayers face portal-related technical difficulties in submitting their waiver applications.

Alternative Filing Solution Provided

Taxpayers unable to file their waiver applications due to technical glitches are advised to follow an alternative method published by GSTN. The step-by-step guidance can be accessed via the following link:

👉 https://tutorial.gst.gov.in/downloads/news/link_data.pdf

This guide is expected to help affected users submit their applications effectively before the window closes.

Reporting Further Issues

In case the alternate steps do not resolve the issue:

• Taxpayers should immediately raise a complaint on the GST Self-Service Portal.
• Official support can be accessed here: 👉 https://selfservice.gstsystem.in

This ensures the issue is formally recorded and addressed in time.

Advisory on filing of Amnesty applications under Section 128A of the CGST Act

The taxpayers facing technical issues which is restricting them to file amnesty applications are advised to adopt the alternative route of manual entry of order details on the portal by following the steps outlined below:

a. While initiating the filing of application, taxpayers are advised to enter ‘No’ against ‘Whether the demand order is issued through the GST Portal’.

b. In the field “Details of demand order”, taxpayers shall enter the order number with the prefix of “ONL”.

Example: If the online order number is ABCDE12345X1Z2, the taxpayer has to enter the order number as ONLABCDE12345X1Z2.

Note: If the exact order number (as already recorded in the system under online mode) is entered without any modification, the system will restrict filing under manual mode, as the order was originally issued online.

c. The editable details in the Basic Details table shall be entered manually

d. Once this step is completed, the Order details, Payment details, and Demand related information can be entered manually by the taxpayer.

e. In cases where the taxpayer has made the duty payment through DRC-03, the relevant details may be furnished in Table 4. However, if the payment has been made using the 'Payment towards demand' option, such details cannot be entered in this table.

Taxpayers are accordingly advised to upload the payment details separately in such cases.

Full Notification

Subject : Advisory on filing of Amnesty applications under Section 128A of the CGST Act

Jun 11th, 2025

1. As on 08.06.2025, a total of 3,02,658 waiver applications have been filed through SPL-01/02. However, it has come to notice that certain taxpayers are facing difficulties in filing amnesty applications under Section 128A on the GST portal. In view of the approaching last date for submission, various trade bodies have submitted representations requesting an alternate mechanism to facilitate filing.

2. In view of the above, taxpayers who are facing technical issue which is restricting them to file waiver application are advised to adopt the steps outlined in the below link:https://tutorial.gst.gov.in/downloads/news/link_data.pdf

3. Difficult if any, faced by the taxpayers in filing applications through this route may immediately be brought into the notice of GSTN by raising a complaint on GST Self-service portal : (https://selfservice.gstsystem.in)

Thanks, Team GSTN

Conclusion

The government aims to support all taxpayers seeking relief under the amnesty scheme by ensuring that no eligible applicant is left out due to technical barriers. All those facing portal issues should promptly follow the alternative filing method and report any persisting problems through the self-service portal. Timely action is essential as the deadline approaches rapidly.

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