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Application SPL 02 or Rectification for 16($)

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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Given your situation, where the ineligible ITC has become eligible due to a new notification, and you've withdrawn the appeal, you'll need to file an application to rectify the demand order..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Since you've already withdrawn the appeal, filing a rectification order on the GST portal is the more straightforward approach.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 


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