Spl02 waiver of interest and penalty
This query is : Resolved
sampajis@gmail.com
(Querist)
13 January 2025
I have paid taxes (not interest and penalty)to DRC01A referring its reference number ( other than voluntarily or others)
After that they passed DRC7 for intrest and penalty
Now in spl2, I am getting order ref no of drc7 only with out any values
3 to 3A not possible because I have not paid taxes under voluntarily or others
Now how can I file spl2
After that they passed DRC7 for intrest and penalty
Now in spl2, I am getting order ref no of drc7 only with out any values
3 to 3A not possible because I have not paid taxes under voluntarily or others
Now how can I file spl2
12 August 2025
Your situation summary:
You paid the tax only via DRC-01A (not interest/penalty).
The department later issued DRC-07 for interest and penalty.
In Form SPL-02, you see only the DRC-07 order reference, but no values in fields 3 to 3A, because you didn’t pay under voluntary/others.
You are stuck because you cannot proceed without entering values in these fields.
How to file SPL-02 in your case?
Understanding SPL-02 form:
It is designed to apply for waiver of interest and penalty under section 128.
The form expects you to input details of tax, interest, penalty paid.
Since you paid only tax (not interest/penalty), you will:
Enter the DRC-07 order number as reference.
In fields related to amounts paid (3 to 3A), you can enter zero or leave blank, as interest/penalty is unpaid.
Clearly mention in the remarks/comments section that tax has been paid via DRC-01A and you are applying for waiver of interest and penalty (which remain unpaid).
Attach supporting documents:
Payment challan of tax (DRC-01A).
Copy of DRC-07 order showing interest/penalty demand.
Submit SPL-02:
The department will review and decide on waiver based on your application and records.
Important tips:
If the portal doesn’t allow proceeding without values in certain fields, try entering zero (0) carefully.
Contact GST helpdesk or your jurisdictional officer for clarification if portal errors persist.
Keep all payment and order proofs ready for follow-up.
You paid the tax only via DRC-01A (not interest/penalty).
The department later issued DRC-07 for interest and penalty.
In Form SPL-02, you see only the DRC-07 order reference, but no values in fields 3 to 3A, because you didn’t pay under voluntary/others.
You are stuck because you cannot proceed without entering values in these fields.
How to file SPL-02 in your case?
Understanding SPL-02 form:
It is designed to apply for waiver of interest and penalty under section 128.
The form expects you to input details of tax, interest, penalty paid.
Since you paid only tax (not interest/penalty), you will:
Enter the DRC-07 order number as reference.
In fields related to amounts paid (3 to 3A), you can enter zero or leave blank, as interest/penalty is unpaid.
Clearly mention in the remarks/comments section that tax has been paid via DRC-01A and you are applying for waiver of interest and penalty (which remain unpaid).
Attach supporting documents:
Payment challan of tax (DRC-01A).
Copy of DRC-07 order showing interest/penalty demand.
Submit SPL-02:
The department will review and decide on waiver based on your application and records.
Important tips:
If the portal doesn’t allow proceeding without values in certain fields, try entering zero (0) carefully.
Contact GST helpdesk or your jurisdictional officer for clarification if portal errors persist.
Keep all payment and order proofs ready for follow-up.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Accounting treatment of AMC alongwith the purchase of Laptop
- Nursery business
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- TDS on Dashcam rent and allied services
- Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023
- Tax on Amount transferred in HUF Account
- ETDS return q4 25-26
- Import Order Cancelled.
- Working on Gold wastage during Melting of old gold jewellery
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
