[Opinion] SPL Forms Under GST | Detailed Overview, Conditions, and Time Limits

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  • Last Updated on 21 October, 2024

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SPL Forms Under GST

R. Muthukumaran – [2024] 167 taxmann.com 491 (Article)

The GST regime has introduced Special Procedure Law (SPL) forms to facilitate compliance with waiver requests for interest and penalties under Section 128A of the CGST Act. These forms provide structured processes for taxpayers to address GST demands efficiently, whether related to Section 73 notices or orders. This article provides a comprehensive guide to the uses, conditions, and time limits associated with each SPL form, alongside considerations from Rule 164 and the retrospective provisions of Sections 16(5) and 16(6).

1. Overview of SPL Forms

The table below summarizes the usage, conditions, and time limits for each SPL form under the GST regime:

Form Name Usage Conditions Time Limit
SPL-01 To request a waiver when notices/statements are issued under Section 73, but no final order has been passed. Full tax payment must be made via GST DRC-03 before filing. The notice pertains to FY 2017-18, 2018-19, or 2019-20. Must be filed within 3 months from the notified date (31.03.2025).
SPL-02 For waiver requests when demand orders under Section 73 have been issued, but no revision orders under Sections 107(1) or 108(1) have been passed, or when appellate orders have been passed, but the case is pending in the Tribunal (Section 112) or High Court (Section 113). Payment must be made via the electronic liability register. The demand pertains to FY 2017-18, 2018-19, or 2019-20. File within 3 months from the notified date (31.03.2025), or within 6 months in case of redetermination.
SPL-03 Issued by the officer to notify the taxpayer that the waiver application (SPL-01 or SPL-02) is liable to be rejected. The officer must issue SPL-03 within 3 months of receiving the waiver application. Issued within 3 months of receiving the application.
SPL-04 Filed by the taxpayer to respond to SPL-03 and address issues raised. The taxpayer must address all rejection points raised in SPL-03. Must be filed within 1 month of receiving SPL-03.
SPL-05 Issued by the officer to approve the waiver application (SPL-01 or SPL-02). SPL-05 must be issued within 3 months if SPL-03 is not issued, or within 3 to 4 months after receiving SPL-04. If no order is passed within the prescribed time, the application is deemed approved(Rule 164).
SPL-06 Issued by the appellate authority to approve the waiver after an appeal against SPL-07 rejection. The appellate authority must issue SPL-06 if the waiver application is found valid after review of SPL-07. Issued after appellate review.
SPL-07 Issued by the officer to reject the waiver application. The taxpayer can appeal against SPL-07 if they believe the rejection is wrongful. Appeal must be filed within the time limit under Section 107.
SPL-08 Filed to restore the original appeal after waiver rejection under SPL-07. SPL-08 must be filed within 3 months of the appellate authority’s order, with an undertaking provided on the GST portal. Must be filed within 3 months after the rejection order.

2. Rule 164 – Key Conditions

Rule 164 lays down the procedures and conditions for the waiver of interest and penalties under Section 128A. It governs how SPL forms are processed and includes the following critical requirements:

  • Payment Conditions:
    1. SPL-01: Payment must be made via GST DRC-03 for notices/statements where no final order has been passed (Rule 164).
    2. SPL-02: Payment must be credited via the electronic liability register for orders that have already been issued under Section 73 (Rule 164).
    3. Application Timelines: SPL-01 or SPL-02 must be filed within 3 months from the notified date (31.03.2025). In cases of redetermination, the time limit is extended to 6 months (Rule 164).
  • Appeal Withdrawal: Taxpayers must provide proof of withdrawal of any appeal or writ petition related to the demand, where applicable, before filing waiver applications(Rule 164).
  • Automatic Approval: If no order is issued within the prescribed time for SPL-05, the waiver application is deemed approved(Rule 164).
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