GST Forms SPL-01 and SPL-02 Will Be Available in January 2025: GSTN Advisory on Interest and Penalty Waiver u/s 128A

The GSTN issued an advisory stating that GST forms SPL-01 and SPL-02 will be available in January 2025, as part of the interest and penalty waiver under Section 128A. The advisory provides guidance to taxpayers on the new forms' implementation, aimed at facilitating compliance and reducing the burden of interest and penalties on late GST filings. This move is expected to streamline the process for taxpayers seeking relief under the waiver scheme and enhance the overall efficiency of GST compliance. The announcement highlights the government's ongoing efforts to improve tax administration and support businesses in meeting their tax obligations.