TaxTMI 
TaxTMI 
Telangana Goods and Services Tax (Amendment) Rules, 2024
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....ed with effect from the 1st day of November, 2024, namely: - "164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73 .- (1) Any person who is eligible for waiver of interest, or penalty, or both in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL-01 on the common portal, providing the details of the said notice or the statement, as the case may be, along with the details of the payments made in FORM GST DRC-03 towards the tax demanded. (2) Any person who is eligible for waiver of interest, or penalty, or both, in respect of orders mentioned in clauses (b) and (c) of sub-section (1) of section 128A, may file an application electronically in FORM GST SPL 02 on the common portal, providing the details of the said order, along with the details of the payments made towards the tax demanded: Provided that the payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: Provided further....
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....e waiver of interest or penalty or both, in terms of section 128A: Provided that where the applicant has filed an application for withdrawal of an appeal or writ petition filed before the Appellate Authority or Appellate Tribunal or a court, as the case may be, but the order for withdrawal has not been issued by the concerned authority till the date of filing of the application under sub-rule (1) or sub-rule (2), the applicant shall upload the copy of such application or document filed for withdrawal of the said appeal or writ petition along with the application under sub-rule (1) or sub-rule (2), and shall upload the copy of the order for withdrawal of the said appeal or writ petition on the common portal, within one month of the issuance of the said order for withdrawal by the concerned authority. (8) Where the proper officer is of the view that the application made in FORM GST SPL-01 or FORM GST SPL-02 is liable to be rejected as not being eligible for waiver of interest, or penalty, or both, as per section 128A, he shall issue a notice on the common portal to the applicant in FORM GST SPL-03 within three months from the date of receipt of the said application ....
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....eal or the writ, as the case may be, shall not be included while calculating the time period under clause (a) or clause (b) of this sub-rule. (14) If no order is issued by the proper officer within the time limit specified in sub-rule (13), then the application in FORM GST SPL- 01 or FORM GST SPL-02, as the case may be, shall be deemed to be approved and the proceedings shall be deemed to be concluded. (15) (a) In cases where no appeal is filed against the order in FORM GST SPL-07 within the time period specified in sub-section (1) of section 107, the original appeal, if any, filed by the applicant against the order mentioned in clause (b) or clause (c) of sub- section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL-02 in accordance with sub-section (3) of section 128A, shall be restored. (b) In cases where an appeal is filed against the order in FORM GST SPL-07 for rejection of application for waiver of interest, or penalty, or both, if- (i) the appellate authority has held that the proper officer has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellate....
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....clause (a) of sub-section (1) of section 128A, shall be the proper officer for issuance of order as per section 73; and (b) in cases where the application for waiver of interest, or penalty, or both, is made with respect to an order mentioned in clause (b) or clause (c) of sub-section (1) of section 128A, shall be the proper officer referred to in section 79 of the Act.". 3. In the said rules, after FORM SBY-06, the following forms shall be inserted with effect from the 1st day of November, 2024, namely: - 'FORM GST SPL - 01 [See rule 164(1)] Application for waiver of interest or penalty or both under section 128A in respect of a notice or a statement mentioned in clause (a) of sub-section (1) of the said section Reference No. Date: Table 1 S.No. Particulars 1 a GSTIN/Temporary ID/UIN b Legal Name of the Business (As mentioned in PAN No.) c Mobile Number d Email Address e Address f Jurisdiction 2 S. No. Details of the notice 1 Notice / Statement No 2 ....
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....the future. 3. I declare that all information provided by me is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6 Verification: I __________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render my application void and all benefits under Section 128A will be withdrawn. Table 7 7 Upload required documents Self-certified copy of notice/ statement Proof of payment made through FORM GST DRC 03 Proof of withdrawal of writ petition or application filed for withdrawal of writ petition (if the order for withdrawal has not been issued) (where applicable) Any other document (please specify) Signature of authorised signatory Name/Designation Email address Mobile No. Instructions: 1. In entries 1 ....
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....e the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court Drop down 5 If Yes in '4', whether the order for withdrawal of appeal or writ petition is issued ? Drop down 6 Whether demand order involves demand of erroneous refunds Drop down (Amount in Rs.) Table 3 3 Financial Year Amount demanded in the order (A) Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6) (B) IGST CGST SGST CESS Total Tax including Cess Interest Penalty IGST CGST SGST CESS Total Tax including Cess (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) TOTAL &....
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.... and lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. Table 6 6. Verification: I _____________ (name of the authorised signatory), hereby declare that the information provided above is true and correct to the best of my knowledge and belief. I understand that any incorrect declaration or suppression of facts will render this application void and the benefits provided under section 128A will not be valid. Table 7 7 Upload required documents Self-certified copy of the order Proof of withdrawal of appeal / writ petition or application filed for withdrawal of appeal/ writ petition (if the order for withdrawal has not been issued) (where applicable) Proof of payment made towards demand / paid through FORM GST DRC-03 and adjusted through FORM GST DRC-03A. Any other document (please specify) Signature of authorized signatory Name/Designation................................. Mobile No.......................................... Instructions: 1. In columns 1 to 6 of Table 2, the details of the order against whi....
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.... Demand details (A) Demand paid through FORM GST DRC 03 (in case of notice/ statement) or by crediting electronic liability register in case of orders Out of amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6), if any. Demand Short Paid Notice id/ Order id No. Financial Period IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess IGST CGST SGST CESS Total Tax including Cess (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) Drop down Drop down &....
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............dated.................. Subject: Order for approval of application submitted under Section 128A This has reference to your application with reference no. ......... dated ............ furnishing details/ information and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A. OR This has reference to your application with reference no. ......... dated ........., and your reply in FORM GST SPL-04 with reference no. ......... dated ......... furnishing details/ information/ submission and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A . 2. Upon verification of the details provided in your application and the reply, where applicable, waiver of interest or penalty or both under section 128A, is allowed as under: 3. Demand Notice/ Demand Order Details: a. Order No/ Notice No .: b. Date of order/ Notice: Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A) Out of the amount mentioned in (A), demand pertaining only to ITC whi....
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....p; Cess TOTAL TOTAL [Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address] Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead to recovery proceedings for the outstanding dues along with applicable interest and penalties. FORM GST SPL -06 [See Rule 164 (15)(b)(i)] Order for conclusion of proceedings as per section 128A Reference No. ...... Date: To, GSTIN of applicant................................ Legal Name of applicant................................Address of applicant ................................ Name of the authorised representative - Reference No. of FORM GST SPL-01/ FORM GST SPL-02 ..................dated.................. Reference No. of FORM GST SPL-07 ..................dated.................. Reference No. of FORM GST APL-01..................dated............
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.... TOTAL TOTAL CGST CGST SGST SGST IGST IGST Cess Cess TOTAL TOTAL [Signature] [Name of the Appellate Authority] [Desig....