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(Effective from 1st November, 2024) Source: [Notification No. 20/2024 - Central Tax, dated 8th October 2024, issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (CBIC), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-sectio
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FAQ :
Rule 164 provides the procedure and conditions for closing GST proceedings under Section 128A, allowing eligible taxpayers to apply for a waiver of interest or penalty.
For notices or statements under Section 73, FORM GST SPL-01 is used. For orders under Section 128A(1)(b) or (c), FORM GST SPL-02 is used. If tax was already paid via FORM GST DRC-03, FORM GST DRC-03A is also required.
Applications must generally be made within 3 months from the notified date under Section 128A(1). For applications using FORM GST SPL-02, the limit is extended to 6 months from the communication of the re-determined order if a withdrawal order is pending.
The tax officer will review the application. If deemed ineligible, a notice (FORM GST SPL-03) is issued within 3 months, allowing the applicant to reply. If satisfied, the officer issues an approval (FORM GST SPL-05); otherwise, the application is rejected (FORM GST SPL-07).
If the officer does not issue an order within the stipulated timeframes, the application is automatically approved, and the case is deemed closed.
Yes, a waiver granted under SPL-05 or SPL-06 can become void if the applicant fails to pay any additional tax or interest/penalty required within 3 months, particularly for erroneous refunds or periods not covered by Section 128A(1).
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