Cover Letter for GST Amnesty Scheme 2024 (For Appeal Person) – GST SPL-02

Summary: The GST Amnesty Scheme 2024 provides relief from interest and penalties for taxpayers who settle outstanding tax liabilities. This cover letter template, addressed to the State Tax Officer, is required for filing Form GST SPL-02 under Section 128A. It includes details of tax demands, appeal withdrawal, and payments made through DRC-03.

Kindly Note a Few Points:

1. Attach all the required documents along with self-certification of the respective party.

2. In case of an appeal, withdrawal of the appeal is mandatory to avail the benefits of the GST Amnesty Scheme.

(This format may not be exhaustive; any notable or constructive comments are welcome to improve my communication skills.)

COVER LETTER 

Print on letter head of the respected party

Date: XX/0X/202X

To,

State Tax Officer

Ghatak XX,

Range X,

Division X- Gujarat.

SUBJECT: PAYMENT OF DRC-03 AGINST THE TAX DEMAND WHILE FILING GST SPL- 02 UNDER GST AMNESTY SCHEME UNDER SECTION 128A

GSTIN: _______________

F.Y. 2019-20

Respected Sir,

We have been served with the order having reference no. ______________on XX/0X/202X wherein the demand was raised as follows:

2.1 Under declaration of output tax:

2.1.1 Short Payment of tax on liabilities declared on taxable supplies in GSTR-09 as per DRC-01

2.1.2 Short Payment of tax on Reconciliation of Liabilities between GSTR-01, GSTR-3B & GSTR-9 as per DRC-01

2.1.3 Differential tax liability on Domestic Inward Supply Liable to reverse charge as per GSTR-2A and GSTR-3B as per DRC-01

2.2. Excess claim of ITC

2.2.1 Excess ITC availed /utilised on B2B supplies: (All Other ITC) as per DRC-01

2.2.2 Excess claim of ineligible ITC u/s 17(5): as per DRC-01

(AS PER DEMAND – THE ABOVE DEMADN DETAILS MAY INXREASE OR DECREASE)

The tax liability for demand raised under 2.1.1, 2.1.3 and 2.2.1 to 2.2.2 is already paid through DRC-03. We were served with DRC-01 bearing reference no ___________ on XX/0X/2024.The details of DRC-03 are mentioned in Annexure A and we are also attaching DRC-03 herewith.

Also for the demand raised in point 2.2.2, we have filled an appeal on XX^th XX 202X as the non-speaking order had been passed by the officer. (APPEAL DATE)

We are filing GST-SPL-02 to provide us relief in interest and penalty liability for demand raised for which we have already paid tax through DRC-03.

For taking the befit of amnesty scheme, we have also withdraw our appeal application against demand raised on point 2.2.2 on XX^th XXX,202X and ready to pay this demand via Form DRC-03. The details of this DRC-03 are mentioned in Annexure A and we are also attaching DRC-03 herewith for your reference along with the proof of withdrawal of Appeal with the appellate authority.

Annexure A:

The tax liability raised in order DRC-07 is for non-payments of tax, interest and penalty as per DRC-01. As we had paid our tax liability as above mentioned via Form DRC 03, we hereby request you to provide us relief of Interest and penalty as mentioned in above table point 2.1.1 to 2.1.3 and 2.2.1 to 2.2.2.

We would like to take the benefit of the New GST Amnesty Scheme by Rule 164, under section 128A of CGST rules, 2017, notified through Notification No. 20/2024 dated 8th October 2024.

Thanking You,

AUTHORISED SIGNATORY

Place: ___________