SPL02 IF INTEREST AND PENALTY ALREADY PAID

[vishwanath shetty]

ORDER WAS PASSED AND PAYMENT AGAINST ORDER WAS ALSO MADE (TAX+INT+PENALTY). FOR FY 2018-19.

CAN WE APPLY FOR SPL-02 NOW

HOW WILL WAVIER TO INTEREST AND PENALTY WILL BE AVAILABLE??

WILL THEIR BE REFUND OF ALREADY PAID INT AND PENALTY ??

[Shilpi Jain]

Interest and penalty already paid - no waiver, no refund.

[YAGAY andSUN]

If the order for FY 2018-19 has already been passed and the entire payment including tax, interest, and penalty has been made before the introduction of the amnesty scheme, then you are not eligible to apply under Form SPL-02 (DRC-20) for waiver of interest and penalty. The special amnesty scheme is intended to provide relief where proceedings are still pending or where the taxpayer opts to pay only the tax amount and seek waiver of interest and penalty before full payment is made. Since the liability in your case has already been discharged in full, there is no scope under the scheme to claim any refund of interest or penalty already paid. The scheme does not apply retrospectively to settled cases, and therefore, no refund of interest or penalty can be claimed under the amnesty provisions.

[Sadanand Bulbule]

Third proviso to Section 128A of the CGST Act specifically reads as under:

Provided also that where such interest and penalty has already been paid, no refund of the same shall be available.

So no purpose would serve, if you file SPL-02 after interest and penalty amount is already paid.

AI Summary

Waiver of interest and penalty unavailable where liabilities were fully paid; amnesty does not refund settled interest or penalty. The amnesty scheme permits waiver of interest and penalty only where those amounts remain unpaid and the taxpayer invokes the scheme before full settlement; if tax, interest, and penalty were already paid in full before the scheme, the scheme does not apply, and no refund of interest or penalty is available.