|
Form
Name |
Details
|
Time
Limit |
|
SPL-01 |
Application-
Notices/ Statements are issued under Section 73, but no final order has been passed. Full
tax payment must be made via GST DRC-03 before filing. The
notice pertains to FY 2017-18, 2018-19, or 2019-20. |
within
3 months from the notified date (31.03.2025). |
|
SPL-02 |
Application
- Demand orders under Section 73 have been issued, but no revision orders under
Sections 107(1) or 108(1) have been passed, or when appellate orders have
been passed, but the case is pending in the Tribunal (Section 112) or High
Court (Section 113). Full
tax payment must be made via GST DRC-03 before filing. The
notice pertains to FY 2017-18, 2018-19, or 2019-20 |
File
within 3 months from the notified date (31.03.2025), or within 6 months in
case of redetermination. |
|
SPL-03 |
Notice
Issued by the officer
to notify the taxpayer that the waiver application (SPL-01 or SPL-02) is
liable to be rejected. |
Issued
within 3 months of receiving the application. |
|
SPL-04 |
Notice
Reply - Filed
by the taxpayer to respond to SPL-03 and address issues raised. |
Must be
filed within 1 month of receiving SPL-03. |
|
SPL-05 |
Order - Issued by the officer to
approve the waiver application (SPL-01 or SPL-02). |
SPL-05
must be issued within 3 months if SPL-03 is not issued, or within 3 to 4
months after receiving SPL-04. If no
order is passed within the prescribed time, the application is deemed
approved (Rule 164). |
|
SPL-07 |
Rejection
Order - Issued
by the officer to reject the waiver application. |
The
taxpayer can appeal against SPL-07 if they believe the rejection is wrongful. |
|
SPL-06 |
Order
Issued by the appellate authority to approve the waiver after an appeal
against SPL-07 rejection. |
The
appellate authority must issue SPL-06 if the waiver application is found
valid after review of SPL-07. |
|
SPL-08 |
Undertaking
submitted under rule 164(15)(b)(ii) Filed
to restore the original appeal after waiver rejection under SPL-07. |
SPL-08
must be filed within 3 months of the appellate authority’s order, with an
undertaking provided on the GST portal. |
Points to be remember
1. Relevant
demand should pertain to tax period FY 17-18, 18-19 or 19-20 or part thereof
2. Only
demands raised under section 73 are eligible to waive interest or penalty.
3. Mandatory
payment of full amount of tax payable before notified date.
4. Mandatory
unconditional withdrawal of pending appeal.
5. The
waiver does not cover demand of erroneous refunds.