As per recommendations made by the GST Council in the 53rd GST Council meeting, Section 128A was inserted to provide relief to the taxpayer from the interest or penalty given in the notice issued under section 73 of the CGST Act for 2017-18, 2018-19 and 2019-20. To claim relief, the taxpayers must pay the corresponding tax amount by 31st March 2025 and apply Form GST SLP-01 or GST SLP-02 within 3 months from the notified date, i.e., 31st March 2025.
For this purpose, the GSTN has made GST SLP-02 live on the GST portal and has issued a detailed advisory on the process of filing the form. As per advisory, Form GST SLP-01 will be made available on GST portal soon.
1. Advisory for claiming waiver of interest and penalty under Section 128A
- GSTIN issued an advisory on 8th November, 2024 specifying that provisions of Section 128A has been made effective from 1st November, 2024.
- In line with the same, Rule 164 of CGST rules, 2017 was notified through Notification No. 20/2024 dated. 8th October 2024.
- As per the waiver scheme, if a notice or order is issued under Section 73 for the financial years 2017-18, 2018-19 and 2019-20, the taxpayers are required to file an application in FORM GST SPL-01 or FORM GST SPL-02, respectively on the common portal within three months from notified date, which is 31.03.2025.
- The Form GST SLP-02 has been made live on GST portal with effect from 29th December, 2024.
- However, form GST SLP-01 is still under development.
- In the meantime, GSTN has advised taxpayers to pay the tax amount demanded in the notice, statement, or order issued under Section 73 on or before 31st March, 2025, to ensure that they receive the waiver benefits by paying their taxes before the deadline.
- Taxpayer can pay the demanded tax amount through following options:
- If Demand order is issued: Payment through the “payment towards demand” facility available post login;
- If notice is issued: Payment through Form GST DRC-03.
- However, if payment has already been done through Form GST DRC-03 for any demand order then taxpayer need to link the said Form GST DRC 03 with such demand order through Form GST DRC-03A, which is now available on the common portal.
2. Form GST SLP-02 is available on GST portal
- As per advisory dated 29th December, 2024, the GSTN has informed that form GST SLP-02 has been made live on GST portal.
- Form GST SLP-01 is under maintenance and the same shall be made available soon.
3. Process of filing of form GST SLP-02
Following is the process of filing of form GST SLP-02:
a. Form can be filed on GST portal post login at following path:
Services> User Services> My Applications
b. On “My Application” page, The taxpayer has to select ‘Apply for Waiver Scheme under Section 128A’ option from the drop down list available.
c. If the taxpayer wants to file a new application for availing waiver on Interest and Penalty, the taxpayer can click on ‘New Application’ button.
d. On clicking “New Application”, the taxpayer will be given the option to file either of Form GST SLP-01 (yet to be made live) or GST SLP-02:
e. After clicking on “Create Application”, the taxpayer is required to answer following questionnaire:
| Question | Impact |
| Whether the demand order is issued through the GST portal? | If DRC 01/07/APL 04 is issued through the GST portal, ‘Yes’ has to be selected. In case the demand order is issued manually and not through the GST portal then the taxpayer will be required to select ‘No’. |
| Whether any appeal application filed against the order? | If any appeal application is filed against the DRC 07/APL 04 order before the First Appellate authority or the High Court, then ‘Yes’ has to be selected. |
| Whether any application filed for the withdrawal of appeal? | This question will be shown only if, ‘Yes’ is selected for Sl. No. 2 If the taxpayer has filed application for withdrawal of appeal then ‘Yes’ has to be selected. Otherwise, the taxpayer shall select “No”. |
| Whether the appeal or writ petition against the order been withdrawn before the appellate authority, Appellate Tribunal, High Court, or Supreme Court? | This question will be shown only if, ‘Yes’ is selected for Sl. No. 3. If any appeal filed against the DRC 07/APL 04 and the same is withdrawn, then ‘Yes’ has to be selected |
| Whether the order issued under either Section 73 and/or Section 74? * | Select Yes or No (As per the Original demand order) |
| Whether the order covered under Section 75? | Select Yes or No (As per the Original demand order) |
| Whether the Demand order includes any Erroneous Refund? | Select Yes or No (As per the Original demand order) |
f. After answering all the questions, the detailed application in form GST SLP-02 shall appear post clicking on “NEXT” button.
g. The taxpayer is required to furnish following information in form GST SLP-02:
- Basic Details (Table-1): Email id and phone number are to be selected from the drop down list.
- Details of Demand Order (Table-2):
- Order Reference Number or Manual Entry, Demand order available on GST portal shall be selected from the drop down list. In case of offline order, the Order ID can be entered manually.
- Date of issuance of order
- Section under which order is issued
- Whether any appeal or writ petition is filed against an order before AA/ appellate tribunal/ high court/ supreme court
- If yes, whether the order for withdrawal of appeal or writ petition is issued or not
- Whether demand order involves demand of erroneous refunds
- Financial year
- Amount demanded in order (Table-3A):
- For online order, the information of demand shall auto-populate. However, in case of manual order, the taxpayer has to fill all the information.
- Out of demand in table 3A, ITC denied as per Section 16 (4) & subsequently eligible under Section 16(5) & Section 16(6) (Table 3B)
- The amount pertaining to Ineligible ITC under section 16 (4) & subsequently allowed under Section 16(5) & Section 16(6) is to be entered manually.
- Such amount can’t be more than the demand amount entered in Table 3A.
- Amount paid through payment facility against demand order (Table- 4):
The taxpayer is required to furnish following information in different scenarios:
| Online Demand order (DRC-07/ APL 04) and payment made through “Payment toward demand” option on GST portal | The details of payment made against the demand will auto populate. |
| Online Demand order (DRC-07/ APL 04) and payment is made using DRC-02 under “voluntary” | The taxpayer is first required to map the payment made using DRC 03 with the demand order using the Form GST DRC 03A at following path:Services >> User Services >> My Applications >> FORM GST DRC-03A. After mapping, the details of the payment made will be auto populated in the Table 4 of SPL 02. |
| Demand order issued manually and payment is made through GST DRC-02 | The DRC 03s filed by the taxpayer will be available in the dropdown of the field “Acknowledge Reference Number”. The applicant has to select the relevant ARN of DRC 03. Also, multiple DRC 03s can be selected. |
g. Upload Supporting Documents: Post filing the entire form, The taxpayer is required to upload the mandatory as well as other relevant supporting documents. A maximum of five documents, each with a size limit of 5 MB, can be uploaded.
f. Post uploading all the documents, the taxpayer can file the form through Digital signature or Electronic Verification code. ARN will be generated upon the successful submission of the form.
