Rule 164 of CGST rules, 2017 was notified through Notification No. 20/2024 dated. 8th October 2024, effective from 1st November 2024. This rule outlines the procedural guidelines for the said waiver scheme.

Under the waiver scheme for demands related to the financial years 2017-18, 2018-19, or 2019-20, taxpayers are required to file an application in FORM GST SPL-01 if a notice or statement has been issued under Section 73. Alternatively, if an order has been issued under Section 73, an application in FORM GST SPL-02 is required to be submitted. Both applications must be filed within three months from the notified date, which is March 31, 2025 on the GST common portal.

Currently, FORM GST SPL-02 is available on the GST portal, while FORM GST SPL-01 is expected to be made available shortly.

Filing process of SPL-02 is summarized as follows:

1. Login into GST portal: Navigate to > Services > User Services > My Application

2. On Navigating to ‘My Applications’page, the taxpayer has to select ‘Apply for Waiver Scheme under Section 128A’ option under ‘Application type ‘If the taxpayer wants to file a new application for availing waiver on Interest and Penalty, the taxpayer can click on New Application ‘button.

3. On click of ‘New Application’, the taxpayer will be able to see two forms

SPL-01: Application for waiver of interest or penalty or both under Section 128(1)(a) in case of notice or statement (This form will be made available soon).

* SPL-02: Application for waiver of interest or penalty or both under Section 128(1)(b) & Section 128(1)(c) in case of demand order.

On selection of SPL-02, the ‘CREATE APPLICATION’ button will be enabled.

4. On click of “CREATE APPLICATION” button, a questionnaire will appear on the dashboard as shown below:

5. Detailed Guidelines to fill above questionnaire carefully can be referred here: https://tutorial.gst.gov.in/downloads/news/help_document_on_filing_of_spl_02.pdf

6.  Difficulty if any faced by the taxpayers may be reported here – https://selfservice.gstsystem.in by raising a ticket under category “Issues related to waiver scheme”.

FORM GST SPL-02 for Waiver Scheme

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Globe Panel Industries India (P.) Ltd. v/s State of U.P. [Writ-Tax No. 141 of 2023] Allahabad High Court

Penalty – At the time of detention of goods in transit, one of the two e-Way bills accompanying the goods expired. An impugned order has been passed by the authority imposing a penalty on Assessee. Assessee relied on documents to claim that the vehicle broke down. In addition, the movement of the goods was traced through a ‘fast tag’ chart. Assessee claimed that the particulars of the vehicle were accompanied by two e-Way bills and the goods matched the description of the e-Way bills and e-invoices.

However, authorities highlighted the fact that Assessee did not provide any explanation as to the fresh generation of e-Way bill as it expired ten days prior to the detention.

There is no dispute with regard to the consignor and consignee nor any dispute with regard to the description of the goods in the vehicle. In relation to the e-Invoices and the E-Way Bills, the authorities have not been able to indicate any intention whatsoever on behalf of the petitioner to evade tax. Such a technical violation by itself without any intention to evade tax cannot lead to imposition of penalty under Section 129(3) of the Act.

To Download official order, click here. –

“The site is for information purposes only and does not provide legal advice of any sort. Viewing this site, receipt of information contained on this site, or the transmission of information from or to this site does not constitute an attorney-client relationship.
The information on this site is not intended to be a substitute for professional advice.”

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