b. 「My Application」ページで、納税者はドロップダウンリストから「Apply for Waiver Scheme under Section 128A（第128A条に基づく免除スキームの申請）」を選択する必要があります。
c. 利息および罰金の免除を受けるための新規申請を行う場合、納税者は「New Application（新規申請）」ボタンをクリックします。
d. 「New Application」をクリックすると、納税者はフォームGST SLP-01（未公開）またはGST SLP-02のいずれかを提出するオプションを選択できます：
e. 「Create Application（申請作成）」をクリックした後、納税者は以下の質問事項に回答する必要があります：
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Whether the appeal or writ petition against the order been withdrawn before the appellate authority, Appellate Tribunal, High Court, or Supreme Court?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 If any appeal filed against the DRC 07/APL 04 and the same is withdrawn, then ‘Yes’ has to be selected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. すべての質問に回答した後、「NEXT（次へ）」ボタンをクリックすると、フォームGST SLP-02の詳細な申請画面が表示されます。
The taxpayer is required to furnish following information in different scenarios:
Scenario
Action/Impact
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.
.avif)
