FORM GST SPL-07 - Order rejecting the waiver application

Worked facts and completed entries

Independent branch C has a FY 2019–20 section 73 demand ILLUSTRATION-ORDER-C dated 15 June 2024, tax INR 1 lakh and stated assessed interest/penalty INR 30,000/20,000. Only INR 90,000 tax was paid by 31 March 2025, including the original appeal’s INR 10,000 pre-deposit. The final INR 10,000 was paid on 5 April. Original appeal ILLUSTRATION-APL-C dated 15 July 2024 was withdrawn 10 June 2025; SPL-02-C was filed 20 June. This is the ordinary deadline class, with no section 75(2) redetermination or statutory extension. The officer serves SPL-03-C on 1 July, receives reply 15 July, hears the applicant 22 July and rejects on 15 August because full tax was not paid by 31 March. Payment before the June application deadline does not cure missing the separate March tax-payment deadline.

Reference and addressee

References invited by the form

1–2. Introduction

The application seeks waiver on ordinary-class demand ILLUSTRATION-ORDER-C. The required full tax is INR 1,00,000, with no section 16(5)/(6) deduction. Payment records show INR 90,000 by 31 March 2025 and INR 10,000 only on 5 April. The notice specifically identifies that date failure; the applicant attended the 22 July hearing.

3. Applicant’s submissions

The reply accepts the payment dates but explains an internal banking/administrative oversight and requests that payment before the 20 June application be treated as sufficient. It identifies no applicable statutory redetermination category or notified extension. The assumed bank record does not show credit/payment of the final INR 10,000 by 31 March.

4. Reasoned conclusion

The separate ordinary payment deadline is 31 March 2025. The June application period does not extend it. On the selected facts the full-payment condition is not met, so the application is rejected; no waiver is granted. Tax is now fully paid, but the stated assessed interest/penalty remains unwaived, with any further legally accruing interest governed by the underlying liability law. This waiver order does not recompute that original assessment.

5. Summary of rejection

Officer and contact

How this form moves the matter forward

1. Identify the actual failed condition and explain why the evidence/reply does not meet it.
2. Use the proper SPL-03/reply/hearing process and the rule 164 decision period.
3. A rejection may be appealed under section 107; do not confuse it with the finality rule for an order allowing section 128A conclusion.

Evidence supporting these entries

• Underlying order and payment dates
• SPL-03, reply and hearing record
• Reasoned SPL-07 and actual communication

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.

Primary source and exact locator

Official notified form source: Notification20/2024-Central Tax,8 October 2024, FORM GST SPL-07, PDF pages 30–31.

CGST Act and government-hosted Act and Rules compilation - Rule 164(12), (13); section 107 appeal. Source and example revision: 21 October 2026.

Questions answered by this example