The Goods and Services Tax Network (GSTN), through its Advisory dated 11th June 2025, has issued important procedural directions for taxpayers experiencing technical difficulties in filing Amnesty Applications under Section 128A of the Central Goods and Services Tax Act, 2017. This Advisory is issued in light of numerous representations from trade associations, highlighting portal glitches that restrict filing through Forms SPL-01 and SPL-02.
In response, GSTN has enabled an alternative manual process for filing these applications. This guidance note provides a clear summary of that manual filing procedure, to ensure timely compliance and access to statutory relief under the Amnesty Scheme.
Alternate Filing Mechanism: Manual Procedure for Section 128A Amnesty Applications
Taxpayers unable to file online due to system glitches must follow this prescribed manual method:
Declare Manual Order Entry
✔ Taxpayer must select the option indicating the demand order was not issued via the GST portal.
✔ This activates manual entry fields on the portal.
Enter Order Number with Prefix
✔ Prefix the Order Number with “ONL” (e.g., ONL/458/2022).
✔ This allows bypassing system restrictions related to duplicate or non-portal orders.
Manual Entry of All Required Details
Manually fill the following sections:
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Basic Details (GSTIN, Tax Period, etc.)
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Order Details (Order Number, Date, Issuing Authority)
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Demand Details (Tax, Interest, Penalty, Late Fee)
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Payment Details (Payment through DRC-03 or other modes)
Special Instructions for DRC-03 Payments
✔ If payment is made via Form DRC-03, details can be entered in Table 4.
✔ If paid under “Payment towards demand,” upload payment proof separately—these entries are not permitted in Table 4.
Final Review and Submission
✔ Carefully review all manually filled data.
✔ Submit application and retain the Acknowledgement Receipt and copy of the submission.
Complaint Redressal for Persistent Issues
If the taxpayer is still unable to file the application through the manual route:
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Raise a complaint through the GST Self-Service Portal
➤ https://selfservice.gstsystem.in -
Include screenshots, error descriptions, and all relevant details for resolution.
Key Takeaways
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Use “ONL” prefix for manual order entries.
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Upload payment evidence for non-DRC-03 payments.
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Submit applications well before the due date.
Escalate unresolved issues to GSTN support without delay.
