How to file SPL-01 and SPL 02 on GST Portal
Filing process of SPL-02
1. Login into GST portal: Navigate to > Services > User Services > My Applications.
2. On Navigating to ‘My Applications’ page, the taxpayer has to select ‘Apply for Waiver
Scheme under Section 128A’ option under ‘Application type’ dropdown. If the
taxpayer wants to file a new application for availing waiver on Interest and Penalty, the
taxpayer can click on ‘New Application’ button.
Download Compelte Tutorial on filing SPL 01 and SPL 02 Click here