GST SPL-02: Eligibility, Filing, Documents & Timeline

Introduction

What is GST Form SPL-02?

GST Form SPL-02 is a specialized form available on the GST portal that enables eligible taxpayers to request a waiver for penalties, interest, or both related to a tax demand under Section 73. However, this waiver can only be requested if no revision orders have been issued by the GST officer under Sections 107(1) or 108(1) in connection with the appeal. Additionally, the appeal must either be awaiting a decision at the Tribunal (Section 112) or be pending before the High Court (Section 113).

Who Can File GST Form SPL-02?

Under Section 128A(1) of the CGST Act, the following categories of registered taxpayers are eligible to apply for a waiver of interest, penalty, or both using GST Form SPL-02:

Taxpayers with a Pending First Appeal
Taxpayers who have received a demand order under Section 73 and have filed an appeal, but have not yet received a decision on their first appeal under Section 107 of the CGST Act.
Taxpayers with a Pending Second Appeal
Taxpayers who have received a decision on their first appeal (Section 107) and have filed a second appeal, but the authority has not yet issued an order on the second appeal under Section 113 of the CGST Act.
Taxpayers with Reclassified Demand Notices
Taxpayers who initially received a demand notice under Section 74, but the notice was later reclassified under Section 73 of the CGST Act

GST Form SPL-02 Timeline

According to the latest advisory from GSTN, there are two distinct timelines for the GST Waiver Scheme: one for tax payments and another for submitting the SPL-02 waiver application.

Timeline for Payment of Tax Demand
- For Category 1 & 2 Taxpayers (those with pending first or second appeals): The final date for completing the tax payment is March 31, 2025.
- For Category 3 Taxpayers (those with reclassified demand notices under Section 73): The payment deadline is six months from the date the reclassification order was issued.
Timeline for Submission of GST Form SPL-02 (Waiver Application)
- For Category 1 & 2 Taxpayers: The deadline for submitting the waiver application is June 30, 2025, which is three months after the tax payment deadline.
- For Category 3 Taxpayers (reclassification cases under Section 73): The waiver application must be submitted six months from the date the reclassification order was issued.

Taxpayers must adhere to both the payment deadline and the application submission deadline to qualify for the benefits under the GST Waiver Scheme

Step-by-Step Process to File GST Form SPL-02

Taxpayers applying for a waiver under the GST Amnesty Scheme can use GST Form SPL-02. Follow the steps outlined below for a smooth application process.

Filing Process of GST Form SPL-02

Log in to the GST Portal
- Go to Services > User Services > My Applications.
Access the Waiver Scheme Application
- On the My Applications page, select ‘Apply for Waiver Scheme under Section 128A’ from the Application Type dropdown.
- Click the ‘New Application’ button to apply for a waiver on interest and penalty.
Step 1: Select the Appropriate Form
- Choose SPL-02 for waiver applications under Sections 128(1)(b) & 128(1)(c) for demand orders.
- After selecting SPL-02, click ‘Create Application’.
Step 2: Fill Out the Questionnaire
- Answer the following questions about your demand order and appeal status:
  - Was the demand order issued through the GST portal?
  - Was an appeal filed against the order?
  - Has the appeal or writ petition been withdrawn?
  - Was the order issued under Section 73 or Section 74?
  - Does the order include an erroneous refund?
- After answering, click Next.
Step 3: Complete the SPL-02 Form
- Table 1: Basic Details
  Select mobile number and email ID from the drop-down list.
- Table 2: Demand Order Details
  Enter details like order ID, date of issuance, section under which the order was issued, and financial year.
- Table 3A: Amount Demanded in the Order
  Auto-populated for online orders; manually enter details for offline orders.
- Table 3B: ITC Denied & Subsequently Eligible
  Enter any ITC amount denied but later eligible.
- Table 4: Payment Details
  Auto-populated for online payments; manually enter offline payment details and map them using Form GST DRC-03A if applicable.
Step 4: Upload Supporting Documents
- Upload all required documents as per the application.
Step 5: Declaration & Verification
- Review the form, and complete the declaration and verification section.
- Preview the form before submitting.
Step 6: Filing the SPL-02 Form
- Once everything is correct, click the ‘File’ button.
- A confirmation message will appear. Choose ‘OK’ to submit or ‘Cancel’ to make changes.
- File using Digital Signature Certificate (DSC) or Electronic Verification Code (EVC).
- Upon successful submission, an Acknowledgement Reference Number (ARN) will be generated.

By following these steps, taxpayers can easily file GST Form SPL-02 and apply for the waiver of interest and penalties under the GST Amnesty Scheme

Documents Required to File GST Form SPL-02

When submitting GST Form SPL-02, taxpayers must provide supporting documents depending on their payment method:

For Voluntary Payments (Outside the GST Portal) Using DRC-03:
If the payment was made outside the GST portal using Form DRC-03, taxpayers must upload the DRC-03 document for each voluntary payment made.
For Auto-Populated Payments (Made via GST Portal):
No document upload is required if the payment was made through the GST portal using the “Payment Towards Demand” option. The payment details will be automatically populated.

Key Benefits of Filing GST Form SPL-02

Filing GST Form SPL-02 under the GST Amnesty Scheme provides various advantages, including relief from financial burdens and enhanced compliance benefits.

Waiver of Penalty and Interest
- Taxpayers can apply for a waiver of penalties, interest, or both arising from tax demands under Section 73 of the CGST Act.
- This reduces the overall financial liability of the taxpayer.
Compliance Relief for Pending Appeals
- Taxpayers with pending first or second appeals can settle their tax demands without the need to wait for prolonged legal proceedings.
- Helps avoid further litigation and additional costs.
Opportunity for Reclassified Tax Demands
- Provides relief to taxpayers whose demand notices under Section 74 were later reclassified under Section 73.
- These taxpayers can still benefit from the waiver despite the earlier classifications.
Simplified Payment Process
- Payments made through the GST portal using the “Payment Towards Demand” option are automatically linked to the waiver application.
- This reduces manual work and minimizes the risk of errors in payment reconciliation.
Extended Timeline for Submission
- The application deadline (June 30, 2025) offers taxpayers sufficient time to complete the process.
- For reclassification cases, taxpayers get six months from the communication date of the order to apply.
Improved Cash Flow Management
- By waiving penalties and interest, businesses can redirect funds toward their operational expenses rather than clearing excessive tax liabilities.
Avoidance of Additional Legal Actions
- Timely filing of SPL-02 helps prevent further legal actions, recovery proceedings, or asset seizures by tax authorities.

Key Takeaways

Introduction of SPL-02 Form:
GST Form SPL-02 allows taxpayers to apply for a waiver of interest and penalties under Section 128A of the CGST Act.
Eligibility Criteria:
Taxpayers with pending first or second appeals, as well as those with reclassified demand notices under Section 73, are eligible to apply.
Strict Timelines:
- Tax Payment Deadline: March 31, 2025, for most taxpayers.
- SPL-02 Submission Deadline: June 30, 2025, or six months from the date of reclassification order

Act Now!

Taxpayers should ensure timely tax payments and SPL-02 submission to avoid penalties and additional liabilities. Failing to meet the deadlines could result in missing out on the benefits of the GST Amnesty Scheme.

About the Author

Manisha
Manisha is a skilled writer with a talent for simplifying complex legal concepts into practical, easy-to-understand advice. Her insightful articles help entrepreneurs gain the knowledge necessary to navigate the intricacies of business laws, enabling them to successfully launch and manage their ventures

May 31, 2025