Master in Accounts & high court Advocate
9610 Points
Posted on 02 January 2025
To request a waiver of the penalty imposed under Section 125 of SGST/CGST, you'll need to file an application in FORM GST SPL-01.
This application should be submitted to the proper officer who issued the penalty notice.
Since the 7-day time limit for responding to the DRC-01 notice has already passed, you'll need to provide a valid reason for the delay in your application.
You can explain the circumstances that led to the non-filing of GSTR-10, including the suo moto cancellation of the firm's registration and the rejected revocation application on medical grounds.
*Key Points to Include in Your Application:* -
*Reasons for non-filing of GSTR-10*: Explain the circumstances that led to the non-filing, including the suo moto cancellation and the rejected revocation application. -
*Reasons for delay in responding to DRC-01*: Provide a valid reason for the delay in responding to the notice. -
*Request for waiver of penalty*: Clearly state your request for a waiver of the penalty imposed under Section 125 of SGST/CGST.
It's essential to note that the proper officer may approve or reject your application for waiver of penalty. If your application is rejected, you can file an appeal against the order.²