STEP BY STEP PROCESS TO FILE SPL-02 (WITH SCREENSHOTS)

STEP BY STEP PROCESS TO FILE SPL-02/SPL-01 under GST Amnesty scheme/Waiver Scheme U/S 128A.

For reducing the tax disputes and to provide a big relief to the taxpayers, GST Council in its 53rd meeting held on 22nd June, 2024 had recommended for waiver of interest and penalties in the demand notices or orders issued under Section 73 of the CGST Act, 2017 (i.e. the cases not involving fraud, suppression or wilful misstatement, etc.) for the Financial years 2017-18, 2018-19 and 2019-20. To avail this waiver, the condition is that the full tax demanded is paid on or before 31.03.2025 and application is filed within 3 months.


1. Log in to GST Portal

  1. Visit the GST official portal: https://www.gst.gov.in.
  2. Enter your Username and Password.
  3. Click on Login.

2. Navigate to My Application

  1. On the Dashboard, go to Services > User Services > My Application.
  2. This page will open..
    3. Select Application for Waiver Scheme U/S 128A

    3. 3. Select the Form

    Two Forms are available for Filing:

    • SPL-01 : Application for waiver of interest or penalty or both under Section 128A(1)(a) in case of notice or statement
    • SPL-02 : Application for waiver of interest or penalty or both under Section 128A(1)(b) & Section 128A(1)(c) in case of demand order

    Choose the form where filing is required

    4. Select the necessary Checkbox

    GST AMNEST SCHEME



    5. Update the Necessary Information

    1. Mobile Number

    2. Email Id

    3. Order IdGST AMNESTY SCHEME

    6. Upload Supporting Documents

    Upload Supporting Documents


    7. Verify and Submit Application

    1. Click on Save after making changes.
    2. Review all the details in the draft application to ensure accuracy.
    3. Submit the form using one of the following options:
      • Digital Signature Certificate (DSC) (if applicable).
      • e-Sign using Aadhaar OTP.
      • Electronic Verification Code (EVC).

    8. Check Status of Your Demand

    GST DEMAND ZERO


THIS IS THE STEP BY STEP PROCESS TO FILE AMNESTY APPLICATION SPL-02. THE MUCH AWAITED FORM TO CLEAR ALL INTEREST AND PENALTY ISSUES OF THE GSTN FOR FY 2017-2018 TO 2019-2020.

IN CASE OF QUERY OR TO AVAIL OUR SERVICE KINDLY CONTACT US AT

AKSHAY K JAIN AND COMPANY

CA Akshay Jain – Chartered Accountant
📍 B 38/267 F1-2, Parmeshwar Nagar, Birdopur, Mahmoorganj, Varanasi
📞 +91 9956948337 | +91 7379998666

Get in touch with us for tailored solutions to drive your business forward!