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<h1>Application for Waiver of Interest or Penalties Under GST Act Section 128A: Submit GST SPL-01 with Required Details</h1> This form, GST SPL-01, is an application for waiving interest or penalties under section 128A related to notices or statements issued under section 73 of the GST Act. Applicants must provide business identification details, notice specifics, and financial data, including amounts demanded and paid. They must declare no ongoing legal actions against the notice or confirm withdrawal of any such actions. The form requires verification by an authorized signatory, along with supporting documents like payment proof and withdrawal orders. Instructions guide applicants on filling out specific sections, ensuring accurate and truthful submissions to avoid voiding the application.