Over 3 Lakh Amnesty Applications Filed; GSTN Issues Advisory For Taxpayers Facing Portal Glitches
The Goods and Services Tax Network (GSTN) has issued an important advisory to guide taxpayers facing technical difficulties while filing amnesty applications under Section 128A of the Central Goods and Services Tax (CGST) Act. The move comes amid rising concerns over portal glitches and the approaching deadline for availing of the waiver benefit.
According to the advisory, as of June 8, 2025, more than 3.02 lakh amnesty applications have been filed through the SPL-01/02 form on the GST portal. However, several taxpayers and trade associations have raised complaints about technical challenges in submitting these applications. The representations prompted GSTN to introduce an alternative route for completing the application process.
“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," the advisory stated.
Manual Filing Process Allowed as Temporary Relief
To assist taxpayers encountering portal-related issues, GSTN has allowed manual entry of order details in the application form, bypassing system-generated constraints. The advisory details a step-by-step guide for users unable to proceed with automated inputs.
“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," GSTN said in the advisory, which was circulated on June 11.
Steps for Manual Filing:
1. Demand Order Source: While initiating the application, taxpayers must select ‘No’ in response to the prompt “Whether the demand order is issued through the GST Portal?"
2. Order Number Entry: In the “Details of demand order" field, users must input the order number prefixed with ‘ONL’.
