FORM GST SPL-01 - Historical notice-stage section 128A waiver application

Worked facts and completed entries

In notice branch A, a validly pending FY 2019–20 section 73 notice ILLUSTRATION-SCN-A dated 1 March 2024 states tax INR 1 lakh, interest INR 30,000 and penalty INR 20,000. A court stay period is assumed excluded under section 75(1); no adjudication order has issued. Tax INR 1 lakh is paid through DRC-03 on 20 March 2025. The writ is withdrawn by a hypothetical court order dated 15 May 2025. The taxpayer applies 20 June, within the ordinary 30 June 2025 limit. The case is historical, not an invitation to file a new ordinary application in 2026.

Reference and addressee

Table 1 — applicant

Table 2 — notice details

Table 3(A) — demand amounts

Section 16(5)/(6) amount excluded — all heads

Table 4 — tax payment references

Table 5 — selected declarations

The applicant selects the withdrawn-writ branch, supplies the assumed 15 May withdrawal order, and does not pursue that writ. It understands that no appeal lies against the section 128A conclusion order and undertakes accurate disclosure. No declaration is made that the notice itself was never challenged.

Verification and applicant execution

Table 7 — documents

How this form moves the matter forward

1. Separate notice-stage SPL-01 from order-stage SPL-02.
2. Reconcile all eligible tax and any specific section 16(5)/(6) deduction; make the appropriate timely payment and withdrawal/intimation.
3. File the correct historical/special-period application with actual evidence and track SPL-03/04 or the officer’s conclusion.

Evidence supporting these entries

• Notice, period and adjudication-status record
• DRC-03 tax payment and head reconciliation
• Writ withdrawal and legal time-exclusion record

Period and legal consequences

Historical worked applications filed in June 2025 for FY 2019–20 section 73 demands. Checked 21 October 2026 against rule 164 as amended 27 March 2025. Ordinary tax-payment deadline 31 March 2025 and ordinary application deadline 30 June 2025 have passed. For the separate section 75(2) redetermination route, notification 21/2024 measures the six-month tax-payment period from issue of the redetermination order; rule 164(6) measures the six-month application period from communication. These illustrations do not represent a new general waiver window. The October 2024 rule/source must be read with notification 11/2025, effective 27 March 2025: for an order covering eligible and other periods, tax for the eligible period is the payment condition, and the appeal can be discontinued for the covered period while other-period issues continue. Amounts already discharged before the amendment are not refunded under its Explanation. Erroneous-refund demands remain outside waiver, and amounts already paid as interest/penalty are not refundable under section 128A. No mixed period or erroneous refund is included in the selected main examples.

Primary source and exact locator

Official notified form source: Notification20/2024-Central Tax,8 October 2024, FORM GST SPL-01, PDF pages 11–14.

CGST Act and government-hosted Act and Rules compilation - Section 128A(1)(a); rule 164(1), (5)–(7). Source and example revision: 21 October 2026.

Questions answered by this example