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’.
Example: If the order number is ‘ABCDE12345X1Z2’, it must be entered as ‘ONLABCDE12345X1Z2’.
3. Manual Data Entry: All editable fields in the ‘Basic Details’ section — including contact details — must be filled in manually using dropdowns.
4. Entering Demand & Payment Info: Following basic details, the applicant can manually input order specifics, payment references, and related demand information.
5. Payment Made via DRC-03: If the taxpayer has paid dues via DRC-03, details can be entered in Table 4. However, if the ‘Payment towards demand’ option was used, such details cannot be recorded in the table. GSTN recommends uploading those payment documents separately.
“If the exact order number already recorded in the system under online mode is entered without modification, the portal will restrict filing under manual mode," GSTN said, clarifying that the manual option is only for those genuinely unable to proceed due to glitches.
Support Resources Available
For further clarity, taxpayers can access the official guide here:
https://tutorial.gst.gov.in/downloads/news/link_data.pdf
In case of persistent problems, complaints can be submitted on the GST Self-Service Portal: https://selfservice.gstsystem.in.
What Is Section 128A Amnesty?
Section 128A of the CGST Act offers amnesty for late fee and interest waivers to taxpayers who have defaulted in their past GST filings. This window is part of a broader effort to encourage compliance and reduce litigation.
The government had notified the amnesty scheme earlier this year with the intention of helping small and medium taxpayers regularise past defaults without facing the full brunt of penalties.
Deadline Reminder and Caution
With the June 30 deadline for filing approaching fast, taxpayers are advised to act promptly and use the manual route if needed. The advisory serves both as a technical workaround and a warning for those waiting until the last minute.