GST Form SPL-02: Eligibility, Filing Process, Required Documents, and Timeline

In a significant move to provide relief to taxpayers, the Goods and Services Tax Network (GSTN) announced the introduction of GST Forms SPL-01 and SPL-02, effective from January 2025. These forms allow eligible taxpayers to apply for a waiver of interest and penalties under Section 128A of the CGST Act, particularly in cases of pending appeals and reclassified tax demands. This article provides a step-by-step guide to filing GST Form SPL-02, detailing eligibility criteria, required documents, key deadlines, and the benefits of availing the waiver under the GST Amnesty Scheme.

What is GST Form SPL-02?

GST Form SPL-02 is a specific form on the GST portal that allows eligible taxpayers to request a waiver of penalties, interest, or both arising from a tax demand under Section 73. This waiver can be sought only if no revision orders have been issued by the GST officer under Sections 107(1) or 108(1) in relation to an appeal. Additionally, the appeal should either be awaiting a decision in the Tribunal (Section 112) or pending before the High Court (Section 113).

Who Can File GST Form SPL-02?

As per Section 128A(1) of the CGST Act, the following three categories of registered taxpayers are eligible to apply for a waiver of interest, penalty, or both using GST Form SPL-02:

• Taxpayers with a Pending First Appeal – Individuals or entities who have received a demand order under Section 73 and have filed an appeal, but no decision has been issued on their first appeal under Section 107 of the CGST Act.
• Taxpayers with a Pending Second Appeal – Those who have received a decision on their first appeal (Section 107) and have filed a second appeal but the authority has not yet issued an order on the second appeal under Section 113 of the CGST Act.
• Taxpayers with Reclassified Demand Notices – Individuals or businesses that initially received a demand notice under Section 74, which was later reclassified under Section 73 of the CGST Act.

GST Form SPL-02 Timeline

As per the latest advisory issued by GSTN, there are two distinct timelines associated with the GST Waiver Scheme: one for tax payments and another for submitting the SPL-02 waiver application.

1. Timeline for Payment of Tax Demand

• For Category 1 & 2 Taxpayers (i.e., those with pending first or second appeals): The final date to complete the tax payment is March 31, 2025.
• For Category 3 Taxpayers (i.e., those whose demand notices were reclassified under Section 73): The last payment date is six months from the date the reclassification order was issued.

 2. Timeline for Submission of GST Form SPL-02 (Waiver Application)

• For Category 1 & 2 Taxpayers: The deadline for submitting the waiver application is June 30, 2025, which is three months after the payment deadline.
• For Category 3 Taxpayers (Reclassification Cases under Section 73): The submission deadline is six months from the date the reclassification order was communicated.

Taxpayers must ensure they meet both the payment deadline and the application submission deadline to successfully avail of the benefits under the GST Waiver Scheme.

Step-by-Step Process to File GST Form SPL-02

Taxpayers seeking a waiver under the GST Amnesty Scheme can apply using Form SPL-02 by following the step-by-step process outlined below.

Filing Process of GST Form SPL-02

Follow these steps to apply for a waiver using GST Form SPL-02 on the GST portal:

• Log in to the GST Portal
• Navigate to Services > User Services > My Applications.
• Access the Waiver Scheme Application
• On the My Applications page, select ‘Apply for Waiver Scheme under Section 128A’ from the Application Type dropdown.
• If you are filing a new application for a waiver on interest and penalty, click on the ‘New Application’ button.

Step 1: Select the Appropriate Form

Upon clicking ‘New Application’, two form options will be displayed:

• SPL-01: For waiver applications under Section 128(1)(a) in cases of notices or statements (To be made available soon).
• SPL-02: For waiver applications under Sections 128(1)(b) & 128(1)(c) in cases of demand orders.
• Select SPL-02, and the ‘Create Application’ button will become active. Click to proceed.

After clicking the “Create Application” button, a questionnaire will appear on the dashboard. The taxpayer must carefully answer the following questions:

Step 2: Fill Out the Questionnaire

After answering all mandatory questions, click the NEXT button to proceed.

Step 3: Complete the SPL-02 Form

Once the questionnaire is completed, the SPL-02 form will appear. The taxpayer must fill out the following tables:

Table 1: Basic Details

• Mobile Number & Email ID – Select from  the drop-down list.

Table 2: Demand Order Details

• Order ID: Select the Order Reference Number (if available in the GST portal).
• If the demand order was issued manually, choose “Manual Entry” and enter the reference number in the Order Number field.
• Date of Issuance of Order: If the order was issued via GST portal → Auto-populated.
• If manual, → Enter the date manually.
• Section under which the order was issued: Select the applicable section under which the demand was raised.
• Appeal or writ petition filed against the order: If an appeal was filed, select “Yes”.
• Order for withdrawal of appeal or writ petition issued? If applicable, select “Yes”.
• Does the demand order include an erroneous refund? If applicable, select “Yes”.
• Financial Year (From & To): Enter the relevant financial year as per the demand order.

Table 3A: Amount Demanded in the Order

• For online orders: Auto-populated.
• For offline/manual orders: Enter details manually.

Table 3B: ITC Denied & Subsequently Eligible

• Enter the ITC amount denied under Section 16(4) but later eligible under Sections 16(5) & 16(6).
• This amount cannot exceed the demand amount entered in Table 3A.

Table 4: Payment Details

• For online demand orders issued through the GST portal:
• If payment was made via “Payment Towards Demand”, details are auto-populated.

For voluntary payments made via DRC-03:

• The taxpayer must map the payment with the demand order using Form GST DRC-03A.
• Navigate to Services > User Services > My Applications > FORM GST DRC-03A to map payments.
• Once mapped, Table 4 will be auto-populated with payment details.

For offline demand orders & DRC-03 payments:

• The Acknowledgement Reference Number (ARN) of DRC-03 will be available in a drop-down menu.
• The taxpayer must select one or more ARNs.
• Payment details will then be reflected in Table 4.

Step 4: Upload Supporting Documents

• The taxpayer must upload mandatory and relevant supporting documents.

Step 5: Declaration & Verification

• After uploading the required documents, the taxpayer must complete the Declaration & Verification section.
• The taxpayer can save and preview the form before submission.

Step 6: Filing the SPL-02 Form

• Once the form is reviewed, click the “File” button to submit the application. A warning message will appear: “Do you wish to proceed with filing the application?”
• Select “OK” to proceed with submission.
• Select “Cancel” to make any modifications.
• If “OK” is selected, the application must be filed using either:
• Digital Signature Certificate (DSC)
• Electronic Verification Code (EVC)
• Upon successful submission, an Acknowledgement Reference Number (ARN) will be generated.

By completing these steps, taxpayers can successfully file GST Form SPL-02 and apply for a waiver of interest and penalties under the GST Amnesty Scheme.

Documents Required to File GST Form SPL-02

When filing GST Form SPL-02, taxpayers must provide supporting documents based on their payment method.

• DRC-03 Documents for Voluntary Payments (Outside the GST Portal): If the tax payment was made outside the GST portal using Form DRC-03, the taxpayer must upload the DRC-03 document for each voluntary payment.
• Auto-Populated Payments (Made via GST Portal): If the payment was made through the GST portal using the “Payment Towards Demand” option, no document upload is required.

Key Benefits of Filing GST Form SPL-02

Filing GST Form SPL-02 under the GST Amnesty Scheme provides several advantages to eligible taxpayers, including relief from financial burdens and compliance benefits.

1. Waiver of Penalty and Interest

• Allows taxpayers to apply for a waiver of penalties, interest, or both arising from a tax demand under Section 73 of the CGST Act.
• Reduces the overall financial liability of the taxpayer.

2. Compliance Relief for Pending Appeals

• Beneficial for taxpayers with pending first or second appeals, as it enables them to settle tax demands without awaiting lengthy legal proceedings.
• Helps avoid prolonged litigation and additional costs.

3. Opportunity for Reclassified Tax Demands

• Provides relief to taxpayers whose demand notices under Section 74 were later reclassified under Section 73.
• Ensures that such taxpayers can benefit from the waiver despite earlier classifications.

4. Simplified Payment Process

• Payments made through the GST portal using the “Payment Towards Demand” feature are automatically linked to the waiver application.
• Reduces manual intervention and minimises the risk of errors in payment reconciliation.

5. Extended Timeline for Submission

• The waiver application deadline (June 30, 2025) allows taxpayers adequate time to complete the process.
• For reclassification cases, taxpayers get six months from the date of order communication to apply.

6. Improved Cash Flow Management

• By eliminating penalties and interest, businesses can allocate funds toward operational expenses rather than settling excessive tax liabilities.

7. Avoidance of Additional Legal Actions

• Filing SPL-02 on time helps prevent further legal actions, recovery proceedings, or asset attachments by tax authorities.

Key Takeaways

• Introduction of SPL-02 Form – GST Form SPL-02 was introduced to help taxpayers apply for a waiver of interest and penalties under Section 128A of the CGST Act.
• Eligibility Criteria – Taxpayers with pending first or second appeals, as well as those whose demand notices were reclassified under Section 73, are eligible to apply.
• Strict Timelines –
  • Tax Payment Deadline: March 31, 2025, for most taxpayers.
  • SPL-02 Submission Deadline: June 30, 2025, or six months from the reclassification order date

Act Now!

Taxpayers should ensure timely tax payments and SPL-02 submission to benefit from the waiver. Missing the deadline could result in penalties and additional liabilities!

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