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

In the 53rd GST Council meeting, the Council decided on the long-standing demand from traders and manufacturers regarding waiver of interests and penalties u/s 73 for the financial year 2017-18 to 2019-20 and declared an amnesty scheme. As part of the scheme, a new GST form SPL-02 is available at the GST portal. This article discusses everything you must know about the waiver scheme under section 128A and the form SPL-02. 

What is GST Form SPL-02?

SPL-02 is a form within the GST portal for eligible users to apply for a waiver of penalty, interest or both levied by the authority as part of a tax demand u/s 73. However, the GST officer has not passed any revision orders under Sections 107(1) or 108(1) to the appeal against the order, or the appeal is pending in the Tribunal (Section 112) or the High Court (Section 113). 

Who can file GST Form SPL-02?

As per Section 128A(1), the registered users of the following 3 categories are eligible for application for waiver of interests or penalty or both using GST Form SPL-02:

1. A person who received a demand order under Section 73 and had filed an appeal, but the authority has not passed any order on the first appeal u/s 107 of the CGST Act. 
2. A person who received an order on his first appeal u/s 107 of the CGST Act but filed a second appeal, and no order has been issued on the second appeal u/s 113 of the CGST Act.
3. A person who first received a demand notice under section 74 of the CGST Act but subsequently had the demand notice reclassified under section 73.

GST Form SPL-02 timeline

As per the recent advisory of the GSTN, there are 2 different timelines related to payment as per the tax demand and application submission using SPL-02. 

Timeline for the payment: 

• The last payment date for the 1st and 2nd categories of users (as discussed in the preceding section of this article) is 31 March 2025. 
• For the 3rd category of users, the last date of payment is the date ending the 6-month period from the date on which the reclassification (u/s 73) order was issued. 

Timeline for application submission for waiver (the amnesty scheme): 

• The application deadline for the 1st and 2nd category users is 30 June 2025 (three months from 31 March 2025). 
• For reclassification cases (u/s 73), the application deadline is the date ending 6 months from the date of communication of the reclassification order.   

Step-by-Step process to file GST Form SPL-02

Here is the step-by-step process for applying for a waiver under the amnesty scheme using SPL-02. 

Step 1: Log into the GST portal. 

Step 2: Go to the My Application section under the Services tab. (Services > User Services > My Applications). 

Step 3: Select the ‘‘Apply for Waiver Scheme under Section 128A’ option from the Application Type dropdown menu once the My Application page opens. Click on the New Application button if applying for the waiver scheme for the first time. 

Step 4: Once you click the New Application button, options for 2 different forms appear. Select the SPL-02 and click the Create Application button.

Step 5: Once you click the Create Application button, a questionnaire appears. A few fields in this questionnaire are mandatory (*marked). Respond to the mandatory questions by selecting the corresponding Yes/No radio buttons. Once you have completed your responses, click the NEXT button at the end of the questionnaire. 

Step 6: Upon clicking the NEXT button, the page containing the actual SPL-02 form appears. The form comprises 4 sections. They are:

• Table 1 - The basic details related to the GSTIN, like mobile number, email ID, etc. 
• Table 2 - Requires submitting details related to the demand order, like order number, issuance date, etc. 
• Table 3 - Consists of 2 subsections, Table 3A and Table 3B. 
  • Table 3A is related to the submission of the amount claimed as per the demand order for FY 2017-18, 2018-19, and 2019-20. 
  • Table 3B is for information related to ITCs that were denied following the demand order under 16(4) but subsequently became eligible under 16(5) and 16(6). 
• Table 4 - Related to submitting details regarding tax payment as per the demand order. The taxpayer must link the payment by mapping the respective DRC-03 (voluntary payment of tax demand) in Table 4.   
  • For tax demand orders issued through the GST portal and the payment is made through the “Payment towards Demand” option, the details of payment made against the demand will be auto populated and the user is not required to make entries in Table 4.
  • For tax demand orders issued through the GST portal and voluntary payments done through the GST portal, follow the navigation link -  Services > User Services > My Applications > FORM GST DRC-03A for DRC-03 specific information. Once mapped, Table 4 will be auto-populated using the payment details. 
  • For tax demands issued offline (outside the GST portal) and payments made through DRC-03, the payment Acknowledge Reference Number (ARN) will be available under Table 4. The taxpayer needs to select one or more such ARNs from the dropdown menu. 

Documents required to file Form SPL-02

To file GST Form SPL-02, a taxpayer needs to upload DRC-03 documents for each voluntary payment made outside the portal. Uploading documents separately is not required for payments made through the GST portal. The taxpayer maps the respective payment inside the portal, and the portal auto-populates the details. 

The Form SPL-02 supports uploading a maximum of five documents, with a size limit of 5 MB for each document. 

Key benefits of filing GST Form SPL-02

The key benefit of applying for a waiver using Form SPL-02 is a reduction in the financial burden related to payment of interest, penalty, or both as per the tax demand order.