SPL-01 through SPL-08 have different application, notice, reply, decision and appeal-restoration roles. SPL is the form family, not a standalone statutory form.
Completed case to start with
The examples show a historical notice-stage application, an order-stage INR 1 lakh tax payment with INR 10,000 pre-deposit reconciliation, an allowance with INR 50,000 interest/penalty waiver, and a separate late-payment rejection followed by original-appeal restoration. Alternative outcomes are labelled as separate branches. The main download is the fully reconciled SPL-04 reply.
Download SPL-04 official source PDFDownload SPL-04 completed fictional sample PDFThese are actual form-specific downloads. Every example below is fictional, unexecuted and separate from an authenticated filing or official decision.
Apply for the correct stage
Actor: The notice recipient applies after paying the eligible tax. Trigger: A qualifying July 2017–March 2020 section 73 notice/statement remains unadjudicated and full qualifying tax is paid within the notified period.
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 The writ is withdrawn by a hypothetical court order dated 15 May 2025.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.
Official SPL-01 source PDF · Completed SPL-01 fictional sample PDF
Actor: The person subject to the qualifying demand order applies. Trigger: The eligible order’s tax is discharged in the liability register and the relevant appeal/writ condition is met.
The independent order branch concerns an assumed valid section 73 order dated 15 June 2024 for FY 2019–20: CGST/SGST INR 50,000 each, assessed interest INR 15,000 each and penalty INR 10,000 each. There is no erroneous refund, other FY, fee or section 16(5)/(6) reduction. The original appeal’s pre-deposit INR 10,000 was paid 15 July 2024; remaining tax INR 90,000 was paid through DRC-03 on 1 March 2025 and mapped to the demand by DRC-03A on 20 March. Full tax INR 1 lakh was thus paid by 31 March. The original appeal was withdrawn by order 10 June, uploaded 12 June; SPL-02 is filed 20 June 2025.
Official SPL-02 source PDF · Completed SPL-02 fictional sample PDF
Respond and obtain the proper-officer decision
Actor: The proper officer sets out the specific proposed rejection and hearing. Trigger: The officer considers the application ineligible and gives notice within three months and an opportunity of hearing.
In branch B, the 1 July 2025 notice initially recognises only the INR 90,000 DRC-03-mapped payment and queries the missing INR 10,000 pre-deposit. The taxpayer has in fact paid that pre-deposit in July 2024; it can produce the ledger evidence in SPL-04. The stated shortfall is a provisional officer query, not the final reconciled liability.
Official SPL-03 source PDF · Completed SPL-03 fictional sample PDF
Actor: The applicant replies with the specific payment and eligibility evidence. Trigger: A received SPL-03 is answered within one month.
In branch B, Aster replies on 15 July 2025, fourteen days after receipt of SPL-03 on 1 July. It supplies the original appeal’s INR 10,000 pre-deposit, the INR 90,000 later payment and the ELR credits. The correct unpaid tax is zero. It asks for acceptance after the scheduled 22 July hearing, not an automatic waiver by reply alone.
The SPL-04 source and completed sample downloads are above.
Actor: The proper officer accepts a qualifying SPL-01/02 application. Trigger: The officer verifies eligibility, payment and the relevant appeal/writ condition and allows waiver.
This is branch B’s selected direct-allowance outcome after SPL-04 dated 15 July and hearing 22 July 2025. The fictional officer accepts the omitted INR 10,000 pre-deposit credit and issues SPL-05 on 15 August. Full tax INR 1 lakh is paid; stated assessed interest INR 30,000 and penalty INR 20,000 are waived. No other-period or erroneous-refund interest/penalty remains. This branch is alternative to the erroneous-rejection appeal branch shown in SPL-06.
Official SPL-05 source PDF · Completed SPL-05 fictional sample PDF
Actor: The proper officer records the reasoned rejection after notice and hearing. Trigger: The applicant fails a specific section 128A condition and its reply does not cure that legal defect.
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.
Official SPL-07 source PDF · Completed SPL-07 fictional sample PDF
Appellate allowance or original-appeal restoration
Actor: The Appellate Authority allows the appeal against SPL-07. Trigger: The appellate authority finds that the proper officer wrongly rejected the waiver application.
In the alternative branch B appeal path, an erroneous SPL-07 ILLUSTRATION-SPL07-B dated 15 August 2025 ignored the INR 10,000 original-appeal pre-deposit despite the reply. Aster appeals that waiver rejection on 30 August. On 15 October the fictional Appellate Authority verifies the same INR 1 lakh timely tax payment and allows the appeal in SPL-06. This is distinct from SPL-05 direct allowance and from branch C’s correctly rejected late-payment case.
Official SPL-06 source PDF · Completed SPL-06 fictional sample PDF
Actor: The applicant gives the prescribed no-further-appeal undertaking. Trigger: The appellate authority upholds SPL-07 and the applicant seeks restoration of the original withdrawn demand appeal.
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. Aster appeals SPL-07-C on 30 August 2025. APL-04 ILLUSTRATION-APL04-WAIVER-C dated 10 October confirms the waiver was rightly denied. On 15 October, five days later, Aster gives this undertaking and requests restoration of its original demand appeal. The undertaking does not reverse the waiver denial or grant any interest/penalty exemption.
Official SPL-08 source PDF · Completed SPL-08 fictional sample PDF