Taxpayers who have already made payments or filed appeals under the GST Amnesty Scheme (Section 128A) are receiving notices in Form SPL-03, alleging non-payment or non-filing of Form DRC-03. In response to such notices, a structured cover letter format has been provided for reply, which can be used by taxpayers to clarify their compliance. The letter should be printed on the client’s letterhead and addressed to the concerned State Tax Officer, referencing the specific SPL-03 notice. It should clearly state that the tax dues related to the relevant financial year have already been settled through DRC-03, with details of payment and appeals, if applicable. If an appeal was made for part of the demand (e.g., under 2.2.2), details of the appeal, withdrawal (if done to avail the amnesty), and related payments should be provided. An Annexure A table should be attached with DRC-03 details including ARN, date of payment, and tax breakdown (IGST, CGST, SGST). The taxpayer may also request additional time for clarification if needed. This structured response helps demonstrate compliance and may prevent further action under GST enforcement processes.
Format of Reply Cover Letter for Attachment Notice to SPL 03 Under GST Amnesty Scheme (Section 128A)
ON LETTER HEAD OF TAXPAYER
Date: XX/XX/202X
To,
State Tax Officer
Ghatak XX,
Range X,
Division X- Gujarat.
SUBJECT: REPLY TO ATTACHMENT TO SPL 03 dated XX-0X-202X
GSTIN: 24XXXXX0000X1XX
F.Y. 2019-20
Respected Sir,
We hereby inform you that, we had already made the payment via DRC-03 AGINST THE TAX DEMAND WHILE FILING GST SPL- 02 UNDER GST AMNESTY SCHEME UNDER SECTION 128A. The details of such payments were already mentioned in the cover letter filed by us dated XX-0X-202X. (IF PREVIOUSLY UPOADED COVER LETTER HAD BEEN SUBMITTED)
Please note that, 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-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. Also, for the demand raised in point 2.2.2, we have filled an appeal on ___________ as the non-speaking order had been passed by the officer. (MENTION THE APPEAL DATE ALONG WITH REQUISITE DETAILS)
For taking the befit of amnesty scheme, we have also withdraw our appeal application against demand raised on point 2.2.2 on ___________ with reference no. ___________________. Out of demand under point 2.2.2, we had paid this demand via Form DRC-03 for Rs._____/-, against intimation to DRC 01 A (ref. no.:______________) dated ________________ AND the balance 10% i.e. _______________________/- had already been paid at the time of filling of appeal dated ____________. (DETAILS OF PAYMENT MADE WHILE FILLING OF APPEAL)
The details of this DRC-03 are mentioned in Annexure A and we are also attaching DRC-03 herewith for your reference.
Annexure A:
| Sr No | Liability paid against | DATE OF PAYMENT | DRC 03
ARN |
Tax Amount | Interest | ||||
| IGST | CGST | SGST | IGST | CGST | SGST | ||||
| 2.1.1 | Short Payment of tax on liabilities declared on taxable supplies in GSTR-09 as per DRC-01 | ||||||||
| 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 | ||||||||
| 2.2.1 | Excess ITC availed /utilized 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 | ||||||||
| TOTAL | |||||||||
(TABLE POINT – AS PER DRC 03 MADE – REFERENCE IS GIVEN FOR ALL THE POINTS MENTIONED IN DEMAND ORDER COPY)
Hope, this will serve the purpose. Further, if more details / clarifications require for your reference, then please let us know and grant us sufficient period of time for gathering and submitting the same. We look forward to your favorable responses.
Thanking You,
AUTHORISED SIGNATORY
Place:
____________
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