Procedure for Filing SPL-02 / Apply for Waiver Scheme under Section
128A
By Yogesh Verma (CS/LLB) / 2 min read / GST Article
Filing the SPL-02 form on
the GST Portal is a crucial step for taxpayers seeking a waiver of interest and
penalties under Section 128(1)(b) and Section 128(1)(c) in cases of demand
orders. Below is a step-by-step guide to make the process seamless:
Step 1: Log in to the GST
Portal
1. Navigate
to Services > User Services > My Applications.
2. Select
Apply for Waiver Scheme under Section 128A in the Application Type
dropdown.
3. Click
on the New Application button to start filing SPL-02.
Step 2: Choose SPL-02
1. On
the next screen, select SPL-02 from the options presented.
2. Click
on the CREATE APPLICATION button to proceed.
Step 3: Fill Out the
Questionnaire
A questionnaire will
appear with mandatory fields to determine your eligibility. Answer the
following questions:
1. Is
the demand order issued through the GST portal?
2. Is
any appeal application filed against the order?
3. Has
the appeal or writ petition been withdrawn?
4. Does
the demand order include any erroneous refund?
Ensure accurate responses
as they directly impact the processing of your application.
Step 4: Enter Application
Details
After completing the
questionnaire:
1. Provide
Basic Details like mobile number and email ID.
2. Enter
Demand Order Details, including:
o Order
ID and issuance date.
o Section
under which the order was issued.
o Information
about appeals or writ petitions.
For manually issued
orders, input the required information manually.
Step 5: Provide Demand
and Payment Details
1. Table
3A:
Enter the demanded amount as per the order.
2. Table
3B:
Input ITC denied under Section 16(4), if applicable.
3. Table
4:
Map payments made using DRC-03 or reflect auto-populated details for
online orders.
Step 6: Upload Supporting
Documents
1. Upload
up to 5 supporting documents (each not exceeding 5 MB).
2. Include
essential files such as demand order copies, payment proofs, and withdrawal
orders (if applicable).
Step 7: Preview and
Submit
1. Complete
the Declaration & Verification section.
2. Preview
the form to ensure accuracy.
3. Click
on the File button to submit the application.
Step 8: Filing
Confirmation
A warning message will
appear:
"Do you wish to
proceed with filing the application?"
Select OK to
confirm submission or Cancel to make changes. File the form using:
- Digital Signature Certificate (DSC),
or
- Electronic Verification Code (EVC).
An ARN (Application
Reference Number) will be generated upon successful submission.
Disclaimer: All the Information is based on the notification, circular and order issued by the Govt. authority and judgement delivered by the court or the authority information is strictly for educational purposes and on the basis of our best understanding of laws & not binding on anyone.
Click here
