SPL-01 and SPL-02: filing the Section 128A waiver application correctly

A waiver is a procedure with dates. Missing one of them costs the whole benefit.

Which form, and when

SPL-01 where a notice under Section 73 or a statement has been issued and no order has been passed.

SPL-02 where an order has been passed by the adjudicating authority, or by the appellate authority or the revisional authority, in the situations prescribed.

The tax must be paid on or before the notified date, and the application filed within the period prescribed from that payment or from the order, as the rules provide.

Where an appeal is pending, it must be withdrawn, and the evidence of withdrawal is part of the application. The sequencing of the withdrawal and the application is where most applications fail.

The application itself

Compute the tax precisely, excluding interest and penalty, and pay it through the correct route. A payment recorded incorrectly delays the application.

Annex the notice or order, the payment challan, the withdrawal evidence where applicable, and a reconciliation showing that the full tax for the period covered has been paid.

Where the demand covers issues both eligible and ineligible for the waiver, bifurcate them clearly; a mixed application invites a rejection of the whole.

Reply to any SPL-03 notice within the period in SPL-04, with documents. A rejection in SPL-07 is appealable.

The traps

Demands involving erroneous refunds are excluded from the waiver, and a demand that includes such an element must be bifurcated.

Where the department has appealed, or where the matter travels further, the position must be examined before applying.

Where the tax is paid but the application is filed late, the benefit is lost, and there is no general power to condone.

Where a part of the tax remains disputed, the waiver requires full payment of the tax, so the decision to apply is a decision to give up the tax dispute for that period.

What to do on Monday

1. Compute the tax component precisely and pay it by the notified date, through the correct route.

2. Sequence the appeal withdrawal and the application carefully, and annex the withdrawal evidence.

3. Bifurcate eligible and ineligible components of a mixed demand.

4. Reply to SPL-03 within the period, with documents, and diarise the appeal date against any SPL-07 rejection.

Questions we are asked on this

Which years does Section 128A cover?

Demands under Section 73 for the financial years 2017-18, 2018-19 and 2019-20, on the conditions prescribed.

Do we have to withdraw the appeal?

Where an appeal is pending, yes, and the withdrawal evidence forms part of the application. Sequence it carefully.

Are erroneous refund demands covered?

Demands relating to erroneous refunds are excluded. Bifurcate a mixed demand.

Is the interest already paid refundable?

The scheme waives interest and penalty payable; amounts already paid are not refunded under it. Check the position before paying interest voluntarily.

Can a late application be condoned?

There is no general power to condone. File within the period.

In this cluster

• Section 128A: the waiver that is arithmetic, not amnesty
• Withdrawing an appeal to access the waiver: the sequencing risk
• Amnesty for revocation of cancelled registrations
• Late fee waivers for GSTR-9 and GSTR-10
• Should you settle or litigate? A decision framework
• Compounding of offences under Section 138
• Section 128A waiver: the eligibility and savings working sheet

GST Insights is published by AMLEGALS for general information. Law stated as on 3 September 2026. Not advice on any particular set of facts; not an advertisement or a solicitation under Rule 36 of the Bar Council of India Rules. Readers with a question on their own facts may write to the GST practice of their own accord.