‘FORM GST SPL – 01

[See rule 164(1)]

Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section

Reference No. Date.

Table 1

Table listing GSTIN, business name, mobile number, email address, address, and jurisdiction.

Table 2

Table displaying details of a notice including columns for notice/statement number and date of issuance.
Table showing sections and dropdown options for GST waiver application process

Table 3

A table displaying financial year and amounts demanded in a notice, including columns for IGST, CGST, SGST, CESS, total tax, interest, and penalty.

Table 4

Table displaying the amount paid through DRC-03, including columns for Payment Reference Number, IGST, CGST, SGST, CESS, and Total Tax including Cess.
A table showing entries with placeholders for data and a total row labeled 'TOTAL' for GST application details.

Table 5

A declaration form for waiver of interest or penalty under section 128A, including statements of understanding and agreement regarding legal actions.

Table 6

A form for verification by the authorized signatory, declaring the accuracy of the information provided regarding the waiver of interest or penalty under GST provisions.

Table 7

Table with instruction to upload required documents for GST application process.
A table listing documents required for an application related to a GST notice or statement, including self-certified copy of the notice/statement, proof of payment, withdrawal proof of writ petition, and any other specified document.

Signature of authorised signatory

Name/Designation

Email address

Mobile No.

Instructions:

1.In entries 1 to 6 of Table 2, the details of the notice/ statement against which the application under section 128A is filed needs to be filled in by the applicant.

2. In case the notice/ statement is available on the common portal, Application Reference Number of the same needs to be filled. If the same is not available on the portal, the reference number of the manually issued notice/ statement needs to be filled.

3. In entry 3 of Table 2, the applicant has to choose the option ‘section 73’ from the dropdown, if the notice/ statement is issued under section 73 at the first instance, and the option ‘section 74 read with Section 75(2)’ in case the notice was initially issued under section 74 and was later deemed to be issued under section 73, based on the order of the Appellate Authority/ Appellate Tribunal or Court as per section 75(2).

4. In Table 3A, columns 2 to 8 will be auto filled, in case the notice/ statement is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled by the applicant.

5. While calculating the amount deductible on account of not being payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement or order under section 73, as the case may be, applicant is required to ensure that such amount is deducted only where Input Tax Credit has been denied solely on account of contravention of section 16(4) and not on any other grounds.

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