Application SPL 02 or Rectification for 16($)

1083 views 3 replies

I have demand Order in DRC 07 for FY 17-18 & 18-19 for ineligible ITC 16(4) ITC takenb after due date  with ITC availed Amount, interest and penaly now as per new notification its now eligible and i have with drawn the appeal also now i want to know whether application to be filed in SPL - 02 or Rectification Order now enable in GST Portal 

Replies (3)
Quick Summary
User has a GST demand order (DRC-07) for FY 17-18 and 18-19 related to ineligible ITC u/s 16(4). After new notification making ITC eligible and withdrawing appeal, query is whether relief should be sought via SPL-02 or rectification on GST portal, including issues in DRC-03 payment reference mismatch.

Given your situation, where the ineligible ITC has become eligible due to a new notification, and you've withdrawn the appeal, you'll need to file an application to rectify the demand order..

Filing Rectification Order You can file a rectification order on the GST portal. This option is now enabled.

Steps to File Rectification Order 1. Log in to the GST portal.

 2. Go to the "Services" tab.

3. Select "User Services" and then "View/Rectify Demand."

 4. Choose the relevant demand order (DRC-07) and click on "Rectify Demand."

5. Fill in the required details, including the eligible ITC amount.

6. Submit the application.

Alternative Option: SPL-02 Although SPL-02 is an option for filing an application, it's not the recommended approach in this scenario. SPL-02 is typically used for filing a petition before the Goods and Services Tax Appellate Tribunal (GSTAT).

Since you've already withdrawn the appeal, filing a rectification order on the GST portal is the more straightforward approach.

Sir i paid the demand tax in DRC 03 under waiver scheme. i done one mistake which is i mention notice 01A SCN No instead of demand order number SCN No in DRC 03. the problem was when filed SPL 02, it shown order number but not shown payment detail. how can i file SPL 02. Please suggested me how to file the SPL 02 for this condition.

It has to be rectification application 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
24 June 2026
Chartered Accountant

CA Darshita Shah & Co

Nadiad

CA

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
11 July 2026
CA semi qualified

Vakilsearch.com

Chennai

CA Inter

View Details
Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
16 July 2026
Manager - Finance & Accounts

Aliens Group

Hyderabad

CA Final

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
05 July 2026
Financial Controller

NovumLake Partners

Mumbai

CA

View Details
Company
29 June 2026
ACCOUNTANT

SANDEEP AASHISH & CO

Araria

B.Com

View Details