Request to "waive off" penalty imposed u/s125

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)
Quick Summary
If you've received a penalty under Section 125 of SGST/CGST and missed the 7-day deadline for DRC-01, you can still request a waiver. You'll need to submit an application in FORM GST SPL-01 to the proper officer, explaining the reasons for not filing GSTR-10 (e.g., suo moto cancellation, rejected revocation) and the delay in responding. The officer will decide on your waiver request, and you have the option to appeal if it's rejected.

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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