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. 关于申请第 128A 条利息和罚款豁免的建议
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. GST SLP-02 表格现已在 GST 门户网站上线
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. GST SLP-02 表格的提交流程
Following is the process of filing of form GST SLP-02:
a. 纳税人登录 GST 门户网站后，可通过以下路径提交表格：
2. GST SLP-02 表格现已在 GST 门户网站提供
b. 在“我的申请”（My Application）页面，纳税人需从下拉列表中选择“申请第 128A 条豁免计划”（Apply for Waiver Scheme under Section 128A）选项。
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. 点击“新申请”（New Application）后，纳税人可以选择提交 GST SLP-01 表格（尚未上线）或 GST SLP-02 表格：
3. GST SLP-02 表格的填报流程
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. 回答所有问题后，点击“下一步”（NEXT）按钮，系统将显示 GST SLP-02 表格的详细申请内容。
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. 上传证明文件： 填写完整表格后，纳税人需上传强制性及其他相关证明文件。最多可上传五份文件，每份文件大小不得超过 5 MB。
