MM TAX CLUB

Issue in filing applications (SPL 01 SPL 02) under waiver scheme

.    Grievances are raised by taxpayers regarding difficulties faced while filing the waiver applications. Following grievances faced by taxpayers have come to the notice of GSTN and team is working to resolve the issues at the earliest.

     i.    Order number is not available in dropdown for selection in SPL 02.

     ii.   Order details are not getting auto populated after selection of a particular order in SPL 02.

     iii.   Payment details are not getting auto populated in Table 4 of SPL 02.

     iv.   After filing the SPL 02 for a demand order, the taxpayer is not able to make payment using “Payment towards Demand” for that order. Also, taxpayer is not able to adjust the amount paid through DRC 03, against the same demand order, using DRC 03A.

     v.   Not able to withdraw the Appeal applications (APL 01) filed before First Appellate authority against a particular order.

2.    It is learned that there is a misconception among the trade that the last date to file waiver application is 31.03.2025. In this regard, it may be noted that the last date to file waiver applications is not 31.03.2025. As per Rule 164(6) of CGST Rules, 2017, the taxpayers have to file waiver applications within a period of three months from the notified date. Therefore, the taxpayers can file waiver applications in SPL 01/02 till 30.06.2025.

3.   However, as per Notification 21/2024-CT dated 8.10.2024, the due date for payment of tax payable for availing wavier scheme is 31.03.2025. Therefore, the taxpayers are advised to pay the requisite amount within due date using "Payment Towards Demand" functionality in GST portal.

4.   In case any difficulty is faced in using the said functionality, then the taxpayers are advised to make a Voluntary Payment using Form DRC-03 under category ‘Others’. After completing the payment, they can submit the Form DRC-03A to link the payment made in DRC-03 with the relevant demand order.

5.    If Payment details are not auto populated in Table 4 of SPL 02, it is advised to verify the same in electronic liability ledger on GST portal. Then the taxpayer can proceed for filing waiver application. The navigation path to access the electronic liability ledger is Login>> Services>> Ledgers>> Electronic Liability Register

        Taxpayers are advised to make the payment on or before 31.03.2025 and file the waiver application on or before 30.06.2025. For any other issues faced, the taxpayers are advised to raise grievance ticket immediately so that issue can be resolved.

Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in Uttar Pradesh

The GST registration process in Uttar Pradesh has undergone a significant update with the introduction of biometric-based Aadhaar authentication and document verification. Taxpayers applying for GST registration should take note of the following important changes and guidelines:

Key Updates to GST Registration Process

1. Amendment to Rule 8 of CGST Rules, 2017

   • Applicants can now be identified based on data analysis and risk parameters for biometric-based Aadhaar authentication.

   • This process includes capturing the applicant’s photograph and verifying the original copies of the documents uploaded with the application.

2. Implementation Timeline

   • This functionality has been developed by GSTN and has been officially rolled out in Uttar Pradesh on March 15, 2025.

3. Authentication & Verification Process

   • Once an applicant submits the GST registration application (Form GST REG-01), they will receive an e-mail containing either:

     • (a) A link for OTP-based Aadhaar Authentication, or

     • (b) A link for booking an appointment to visit a GST Suvidha Kendra (GSK) for biometric authentication and document verification.

4. Next Steps for Applicants

   • If the OTP-based Aadhaar Authentication link is received, the applicant can proceed with the standard registration process.

   • If an appointment booking link is received, the applicant must schedule an appointment at the designated GSK.

5. Appointment Booking Process

   • Appointment booking for biometric verification and document verification at GSKs is available for Uttar Pradesh applicants starting from March 18, 2025.

   • After booking, a confirmation e-mail will be sent containing the details of the appointment.

6. Documents Required for Verification at GSK

   • A copy (hard/soft) of the appointment confirmation e-mail

   • Jurisdiction details as mentioned in the intimation e-mail

   • Original Aadhaar Card and PAN Card

   • Original copies of all documents uploaded during the application

7. Biometric Authentication at GSK

   • The biometric authentication and document verification will be conducted for all individuals required as per GST Form REG-01.

   • The applicant must complete the biometric verification within the permissible period mentioned in the intimation e-mail.

   • The Application Reference Number (ARN) will be generated after successful authentication and verification.

8. Operating Hours of GSKs

   • The working days and hours of GSKs will be governed by the administration’s guidelines in the state.

Conclusion

This enhancement aims to streamline the GST registration process by integrating biometric verification for improved accuracy and security. Applicants should ensure they carefully follow the updated process to avoid delays. Stay informed and prepared for a seamless GST registration experience in Uttar Pradesh!

For any further queries, applicants can refer to the official GST portal or contact their jurisdictional officer.