Forms SPL 01 and SPL 02 is now available on GST Portal
CBIC has issued GST Advisory to inform that Forms SPL 01 and SPL 02 is now available on GST Portal. This advisory is in reference to the earlier advisory issued on 29-12-2024.
For waiver of Interest and penalty under section 128A, Forms SPL 01 and SPL 02 are avaialble on the Portal, hence taxpayer are advised to file the application under waiver scheme.One of the eligible conditions for filing application under waiver scheme is to withdraw the appeal applications filed against the demand order/notice/statement for which waiver application is to be submitted. In this regard, it is to inform that for the appeal applications (APL 01) filed before First Appellate authority, withdrawal option is already available in the GST portal. However, for the appeal applications (APL 01) filed before 21.03.2023, withdrawal option is not available in GST portal. For such cases, the taxpayers are advised to submit their request for withdrawal of appeal applications to the concerned Appellate Authority. The Appellate authority will forward such requests to GSTN through State Nodal officer for withdrawal of such appeal applications (i.e. filed before 21.03.2023 and not disposed off) from backend.
