Goods and Services Tax Network (GSTN) has issued an advisory regarding the filing of amnesty applications under Section 128A of the CGST Act, dated June 11, 2025. As of June 8, 2025, over 300,000 waiver applications have been filed, but some taxpayers are experiencing technical difficulties on the GST portal as the submission deadline nears. To address this, the advisory provides an alternate manual mechanism for filing these applications. Taxpayers facing technical issues are advised to select ‘No’ for the question “Whether the demand order is issued through the GST Portal” when initiating the application. They should then prefix the online order number with “ONL” (e.g., ONLABCDE12345X1Z2) and manually enter the basic order, payment, and demand details. If duty payment was made via DRC-03, details can be entered in Table 4; otherwise, payment details should be uploaded separately. Any further difficulties should be reported to GSTN via their self-service portal.
Goods and Services Tax
Government of India, States and Union Territories
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
Advisory on filing of Amnesty applications under Section 128A of the CGST Act
1. 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’ as shown below:
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.
