Regarding SPL 02 Filing

I'll provide guidance on your situation regarding filing Form SPL-02 after paying demand tax under the waiver scheme. Error in DRC-03:

1. *Incorrect Reference Number*: You mentioned the Notice 01A SCN number instead of the demand order number SCN in Form DRC-03. Impact on SPL-02:

1. *Payment Details Not Reflecting*: Due to the error, the payment details are not reflecting in Form SPL-02. Steps to Rectify the Issue: 

1. *File a Grievance*: You can file a grievance on the GST portal, explaining the issue and requesting rectification. 

2. *Submit a Request for Payment Reconciliation*: Reach out to the jurisdictional officer or the GST helpdesk, requesting payment reconciliation and correction of the error.

 3. *File a Revised DRC-03*: If possible, file a revised Form DRC-03 with the correct demand order number SCN. Filing SPL-02:

1. *Wait for Rectification*: Wait for the rectification of the error and the payment details to reflect in the system.

 2. *File SPL-02 with Correct Details*: Once the issue is resolved, file Form SPL-02 with the correct payment details.

Dear sir notice given against demant but order was not issused on that cases you can file SPL 01.. Order issued against demand then you can file SPL 02. this are the difference between SPL 01 & 02

Dear Sir 

I have Filed DRC 03 without adjusting the demand and filed SPL 02  without adjusting the Demand through DRC 03A.

The Officer has raised the query that DRC 03 challan is not adjusted hence we will reject the SPL 02

and we have followed with the Greviance cell, That once the SPL 02 is filed the system will not allow to adjust the DRC 03 against the Demand in DRC 03A

Please give the remedy

Sir/madam,

Is it mandatory to submitting GST SPL-02 filed documents to GST Authorities? 

Please clarify.

Thanks 

SPL-02 is the application for the GST waiver under Section 128A that covers pending demand orders for FY 2017-18 to 2019-20. Here is how the filing works.

WHO CAN USE SPL-02:
You can file SPL-02 if your GST demand for those years involves only interest and penalty, and the principal tax has already been paid. The scheme waives the interest and penalty portion.

Steps to file on the GST portal:
1. Login to gstn.gov.in, go to Services > Returns > Amnesty Scheme.
2. Select SPL-01 first if you have not already paid the principal tax (SPL-01 declares your intent to pay the principal).
3. Once principal payment is confirmed, proceed to SPL-02.
4. Fill in the demand order reference number, applicable year, and paid tax amount.
5. Upload the demand order or summary notice as the supporting document.
6. Submit and download the acknowledgement.

COMMON ISSUES:
- The GST portal shows an error if the demand is still under appeal or has an interim stay. The demand must be in a final/adjudicated state before SPL-02 is accepted.
- If the demand covers multiple FYs, file a separate SPL-02 for each year order.

For help with pending GST demand orders, the verification process, and the SPL scheme eligibility check, you can review the [GST compliance services at Tax Garden](https://taxgarden.in/services).