Request to "waive off" penalty imposed u/s125

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How we can request to waive off panelty imposed by proper officer under section 125 of SGST/CGST by issuing DRC-01.The time limit of replying DRC-01 i.e 7 days has already passed.

This penalty is due to non filing GSTR-10 as the firm was Suo moto cancelled by thre department.

Revocation was applied on medical grounds but was rejected.

please advise how to deal with the situation.
Replies (2)

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

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

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