While filing amnesty applications in Form SPL-01 or SPL-02 under Section 128A of the CGST Act, 2017, some taxpayers are facing technical issues related to auto population of payment details in Table 4 of the forms, in cases of, amount paid through “payment towards demand order” functionality, pre-deposit amount details, or payment made through GSTR 3B. Taxpayers are advised to proceed with filing of waiver application as GST portal doesn’t stop the taxpayers from filing the application in case wherever the payment details and demand amount are not matching. It is advised to upload the relevant payment information as attachments.
