GST Amnesty Scheme | No interest and Penalty in GST | GST SPL 02 form

Summary

This video explains the process for utilizing the GST waiver scheme before the March 31 deadline. The presenter walks through the steps on the GST portal, from logging in to filing the application for the waiver, including selecting the correct form (SPL 02) for penalty and interest reduction. Key steps include providing detailed information about the demand order, appeal filings, financial year, and payment details. The video also covers uploading supporting documents and completing the verification process. The overall aim is to help users navigate the GST waiver application efficiently before the final deadline.

Takeaways

• 😀 GST waiver scheme's last date for filing is March 31st. Make sure to complete payments and file before the deadline.
• 😀 Log in to the GST portal and go to the 'User Services' section to select 'My Application'.
• 😀 Scroll down to choose the 'Application for Waiver Scheme' under Section 128A, and select the 'New Application' option.
• 😀 The form SPL 02 deals with interest and penalty under Sections 1281B and 1281C, applicable if a demand order is created.
• 😀 Answer key questions on the form, such as whether the demand order was issued via GST portal, and if an appeal has been filed.
• 😀 Verify whether any appeal or writ petition has been filed with the Supreme Court or High Court.
• 😀 Ensure you provide details about the order section, whether it’s Section 73 or 74, and if the order is covered under Section 75.
• 😀 Provide necessary basic details like mobile number, email ID, and jurisdiction, which are auto-populated.
• 😀 Fill in details of the demand order and if any appeal has been withdrawn or filed with higher courts.
• 😀 Upload required supporting documents, such as the copy of the order, proof of appeal withdrawal, proof of payment made through DRC03, and any other relevant documents.

Q & A

What is the deadline for filing the GST waiver scheme application?

The deadline for filing the GST waiver scheme application is 31st March.

Where do you need to log in to file the GST waiver scheme application?

You need to log in to the GST portal to file the GST waiver scheme application.

Which section of the application is relevant for the waiver scheme regarding interest and penalties?

The relevant section for the waiver scheme regarding interest and penalties is Section 128A, with options SPL01 and SPL02.

What are the two options available after selecting 'New Application' under the waiver scheme?

The two options available after selecting 'New Application' are SPL01 and SPL02, with SPL02 covering both interest and penalties.

What happens after you select SPL02 in the application?

After selecting SPL02, you will be directed to a form where you will need to answer a series of questions related to the demand order, appeal, and other details.

What information is required when filling out the details of the demand order?

You need to provide details such as the order ID, appeal status, section under which the order was issued, and whether it includes any arrears or refund.

What details are auto-populated when you select the order ID from the GST portal?

When you select the order ID, details such as the order ID itself, the appeal status, and other related information will be auto-populated in the form.

How do you verify if the demand order is covered under Section 75?

You will need to check if the order is covered under Section 75 by answering 'Yes' or 'No' based on the details of the demand order.

What is the purpose of the supporting documents section in the application?

The purpose of the supporting documents section is to upload necessary documents such as a copy of the order, proof of withdrawal of appeal, proof of payment, and any other relevant documents.

What is the final step in filing the GST waiver scheme application?

The final step is to preview the form, verify all details, and then file the form after completing the verification section.