There are two forms namely:

• SPL-01: For waiver under Section 128(1)(a) for notices or statements (This form will be made available soon).
• SPL-02: For waiver under Sections 128(1)(b) and 128(1)(c) in case of demand orders.

The SPL-02 form is a crucial application for taxpayers seeking a waiver of interest, penalty, or both, as per Section 128(1)(b) and 128(1)(c) of the GST Act. This document outlines the comprehensive steps to file SPL-02 on the GST portal.

Steps for Filing SPL-02 Form

1. Login to the GST Portal

• Navigate to Services > User Services > My Applications.
• Select ‘Apply for Waiver Scheme under Section 128A’ from the dropdown menu under the ‘Application Type’ field.
• Click on the ‘New Application’ button to initiate a fresh waiver request.

2. Choose SPL-02 Form

Upon creating a new application:

• Two options are displayed: SPL-01 and SPL-02.
• Select SPL-02 and click the ‘CREATE APPLICATION’ button.

3. Answer Mandatory Questionnaire

A set of questions will appear to determine eligibility for the waiver scheme:

Key Questions and Instructions:

1. Demand Order Issuance
   • Yes: If DRC-01, DRC-07, or APL-04 was issued online.
   • No: If issued manually by the tax department.
2. Appeal/Writ Petition Status
   • Confirm if any appeal or writ petition was filed against the order.
3. Appeal Withdrawal Application
   • Applicable only if the previous answer is ‘Yes.’ Indicate whether an application for withdrawal of the appeal has been filed.
4. Final Appeal Withdrawal Confirmation
   • Indicate if the appeal/writ petition was withdrawn before a judicial body, such as the High Court or Supreme Court.
5. Demand Order Section
   • Confirm whether the demand order falls under Section 73 and/or Section 74 or involves erroneous refunds.
6. Section 75 Coverage
   • Specify if the demand order is covered under Section 75.

4. After answering all the mandatory questions, taxpayer has to click NEXT button to proceed further.
5. The SPL-02 form will be displayed on the dashboard. There will be following tables where the taxpayers have to enter or select the data:
6. Fill SPL-02 Form Fields

Tables to Complete:

Table 1: Basic Details

• Contact details like mobile number and email ID must be updated.

Table 2: Demand Order Details

• Order ID:
  • Select from auto-populated records for online orders.
  • For manual orders, choose ‘Manual Entry’ and input the demand order details.
• Date of Issuance of Order:
  • Auto-populated for online orders; manually entered for offline orders.
• Section Under Issuance:
  • Enter the section (e.g., 73, 74, etc.) as applicable.
• Appeal/Writ Details:
  • Mention whether the appeal or writ petition has been withdrawn.

Table 3A: Amount Demanded

• Details for online orders are auto-filled. For manual orders, enter the total amount demanded as per the demand notice.

Table 3B: ITC Details

• Specify the amounts of Ineligible ITC under Sections 16(4), 16(5), and 16(6). Ensure the entered amount does not exceed the total demand in Table 3A.

Table 4: Payment Against Demand Orders

For demand orders issued via DRC-07/APL-04:

• Payments made using ‘Payment towards Demand’ on the GST portal are auto-populated.

For demand orders with DRC-03 Payments (Voluntary or Others):

1. Link DRC-03 Payments:
   • Use Form GST DRC-03A to map payments to the demand order.
   • Navigate to Services > User Services > My Applications > FORM GST DRC-03A.
2. Manual Order Payments:
   • Select the appropriate Acknowledgement Reference Number (ARN) for payments made via DRC-03.
   • Multiple DRC-03s can be mapped to a single demand order.

Key Note: The payment details will appear automatically in Table 4 after mapping through DRC-03A

7. Upload Supporting Documents

• Upload a maximum of five documents (each up to 5 MB in size).
• Mandatory documents include demand orders, payment proofs, and appeal withdrawal proofs (if applicable).

8. Preview and Submit Application

• After filling in all details and uploading documents, complete the Declaration & Verification.
• Preview the SPL-02 form and click ‘File.’

9. Filing Confirmation

• A warning message will appear: “Do you wish to proceed with filing the application?”
  • Click ‘Ok’ to proceed or ‘Cancel’ to modify the form.
• File using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
• An ARN (Acknowledgment Reference Number) will be generated upon successful submission.

Additional Notes:

• Offline/manual demand orders require specific manual entries and document uploads.
• Payments made via DRC-03 must be correctly mapped to the demand order using DRC-03A.

The entire process ensures seamless filing and proper compliance with GST provisions.