Section 128A GST Amnesty: Eligibility, SPL-01, SPL-02 and Current Status

What relief did section 128A provide?

Section 128A waived eligible interest and penalty where the underlying tax demand was under section 73 for the covered early-GST period and the taxpayer paid the full tax by the notified date. It did not cancel the tax, reopen every old dispute or convert an ineligible refund demand into relief.

Who used SPL-01 and who used SPL-02?

SPL-01 applied to a notice or statement under section 73 where no adjudication order had been issued. SPL-02 applied where a section 73 order existed, including specified appellate or revisional stages before a Tribunal order.

The form choice followed procedural status, not taxpayer preference. An incorrect order number or unmapped payment could block filing, which is why GSTN issued detailed help and technical workarounds.

What payments and withdrawals were required?

The taxpayer had to pay the entire tax attributed to the covered period and comply with Rule 164 payment mechanics. Pending appeals or writ proceedings concerning the covered demand had to be withdrawn or the required withdrawal evidence provided. Where an order covered both eligible and ineligible periods, the rule and Circular 248 governed how the application and continuing appeal were handled.

Do not interpret withdrawal as a casual portal action. Preserve the court/authority order or acknowledgement proving the proceeding was validly withdrawn.

What was excluded?

The scheme excluded demands relating to erroneous refunds. It also did not refund interest or penalty already paid. A case involving mixed issues needed a component-level analysis; eligibility of one demand line did not erase unrelated tax, late fee, redemption fine or another statutory liability.

Why do some sources show 31 March and others 30 June 2025?

They are different deadlines. Notification 21/2024 set 31 March 2025 as the ordinary date for full tax payment. Rule 164 allowed the application within three months of that notified date, producing 30 June 2025 as the SPL filing deadline. GSTN expressly clarified that 31 March was not the application deadline.

Is any route still capable of arising?

A narrow route exists where a section 74 notice/order is later redetermined as a section 73 matter under section 75(2). In that situation, the special proviso permits SPL-02 within six months from communication of the redetermination order. This is not a reopening of the ordinary scheme and requires the exact statutory chain.

How should an old application be audited now?

Verify the ARN, form, demand order, covered period, tax payment, DRC-03/DRC-03A mapping, withdrawal proof, officer’s notice, reply and SPL order. Reconcile the electronic liability register after the relief order. If relief was rejected, compute the correct appellate remedy from communication of that rejection rather than assuming the amnesty can simply be refiled.

What are common Section 128A mistakes?

• describing the scheme as currently open;
• confusing payment and application deadlines;
• including FY 2020-21;
• seeking refund of already-paid interest or penalty;
• overlooking an erroneous-refund component;
• failing to withdraw a pending proceeding correctly; and
• treating a technical filing advisory as an extension of statutory time.

What should a taxpayer do now?

If an application was filed, audit its status and ledger effect. If the ordinary deadline was missed, do not promise revival; examine only a qualifying redetermination, a binding court order, or another independent remedy. Record the conclusion and supporting source so the closed scheme is not repeatedly presented as a live option.