GST SPL-02 Letter Format for GST Amnesty Scheme 2024

Summary: The GST SPL-02 letter is used by taxpayers under the GST Amnesty Scheme 2024 to seek relief from interest liabilities after settling tax dues via DRC-03. Addressed to the State Tax Officer, the letter outlines details of the tax demand raised, including under-declared output tax and excess ITC claims, along with the corresponding payments already made. It provides a structured table to document tax, interest, and penalties under different categories, ensuring clarity in reconciliation with the issued DRC-01A and DRC-07 orders. The letter also includes an Annexure A, listing DRC-03 payment details such as ARN, bifurcation of tax, and interest paid. Additionally, if excess ITC claims were disallowed under Section 16(4) but later became eligible under Section 16(5), taxpayers can request rectification of the order. The letter formally petitions tax authorities for interest relief on liabilities under Sections 2.1 and 2.2.1, as the tax dues have already been cleared.

GST SPL-02 Letter

(PRINT THIS LETTER ON THE LETTER HEAD OF RESPECTED PARTIES)

Date: XX/XX/202X

To,

State Tax Officer

Ghatak XX

SUBJECT: PAYMENT OF DRC-03 AGINST THE TAX DEMAND WHILE FILING GST SPL-02

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:

1. Under declaration of output tax :

Differential tax Liability on taxable Outward Supplies as per GSTR-01 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 ITC which is Ineligible under Section 16(4) as per DRC-01

(ACCORDING TO NOTICE ORDER THIS TABLES WOULD BE INCREASE OR DECREASE)

The tax liability for demand raised under 2.1 and  2.2.1 is already paid through DRC-03 while we were served with DRC-01A bearing reference no _____________ on XX/0X/202X.The details of DRC-03 are mentioned in Annexure A and we are also attaching DRC-03 herewith.

We have already made application of rectification of order for demand raised under 2.2.2 “Excess claim of ITC which is Ineligible under Section 16(4) as per DRC-01’ which is now available as per Section 16(5) acknowledgement is already enclosed with application.

We are filing GST-SPL-02 to provide us relief in interest liability for demand raised in 2.1  and 2.2.1 For which we have already paid tax through DRC-03 while DRC-01A was issued to us.

Annexure A: ( TYPE THE DETAILS OF PAID DRC 03 ALONG WITH REFERENCE NUMBER N BIFURGATION AMONG THEM AS TAX . INTEREST , PENALTY ETC)

The tax liability raised in order DRC-07 is only for ITC which was disallowed under Section 16(4) which is now available as per Section 16(5).

Therefore we request you to provide us relief of Interest as mentioned in 2.1 and 2.2.1 as we have already paid Tax Liability.

Thanking You,