11-2099/31/2025- U AfIGA JgwmI-2-state tax department " In pursuance of the provisions of clause (3) of Article Governer is pleased to order the publication of the followir Notification ne.-70/X1-2-25-9(42)/17-T.C.71-UP.GST R March, 2025:
Uttar Pradesh Shasan Rajya Kar Anubhag NOTIFICATION -2 348 of the Constitution of India, the g English translation of Government hles-2017-Order-(336)-2025, dated;24 No.-70/X1-2-25-9(42)/17-T.C.71-U.P.GST Rulé 5-2017-Order-(336)-2025 Lucknow ; Dated :24 March, 2025 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Prade!
1904), the Governor, on the recommendations of the Council, he amend the Uttar Pradesh Goads and Services Tax Rules, 2017, namely:
Goods and Services Tax (Sixty-| h General Clauses Act, 1904 (Act no. 1 of eby makes the following rules to further fifth Amendment) Rules, 2025
(1) These rules may be called the Ut Amendment) Rules, 2025.
(2) Save as otherwise provided in thi into force from the 8th day of October] it Pradesh Goods and Services Tax (Sixty-fifth tse rules, they shall be deemed to have come 2024 Tn the Uttar Pradesh Goods and Servi the said rules), in rule 36, in sub-rule words and figures “under section 74” o es Tax Rules, 2017 (hereinafter referred to as 3), after the words “suppression of facts”, the hall be inserted.
Tn the said rules, in rule 46, with effect
(a)after clausc (s), the second pro
(b) in the third proviso, for the words “Provided further that in from 1% day of November, 2024,~ iso shall be omitted;
rds “Provided also that in the case of”, the he case of” shall be substituted;
In the said rules, after rule 47, the fol “47A. Time limit for issuing tax invoil in rule 46 is required to be issucd unde registered person, who is liable to pay receipt of the said supply of goods or s the 19 day of November, 2024, namely:- invoice.— Notwithstanding anything contained in rule 47, where an invoice referred to section 9, he shail issue the said invoict lowing rule shall be inscrted with effect from e in cases where recipient is required to issue clause (f) of sub-scction (3) of section 31 by a tax under sub-section (3) or sub-section (4) of within a period of thirty days from the date of rvices, or both, as the case may be.”.
In the said rules, in rule 66, in sub-ruk GSTR-7", the words *, on or beford the tenth day of the month succeeding the calendar month,” shall be inscrted with)
(1), after the word, letters and figurc “FORM effect from the 1* day of November, 2024.
figures “in contravention of sub-rule (]| In the said rules, in rule 86, in sub-rufe (4B), in clause (b), the words, brackeis and 0) of rule 96,” shall be omiitted.
In the said rules, in rule 88B, in sub- 74", the words, figures and lelter “or the 1* day of November, 2024.
ule (1), after the word and figures “or section ection 74A” shall be inserted with effect from the 1 day of November, 2024.
In the said rules, in rule 88D, in suberi 74", the words, figures and letter “or section 74A™ shall be inserted with effect from le (3), after the words and fignres “or section The Uttar Prades!
Short title and commencement Amendment of rule 36 Amendment of rule 46 Insertion of rule47 A Amendment of Tule 66 Amendment of rule 86 Amendment of rule 88B Amendment of rule 88D Amendment of rule 89 In the said rules, in rule 89,—
(a) in sub-rule (4)~ () in clause (B), the
(ii) the input tax credit aj rules (4A) or (4B) or,both” shall be omitted;
in clause (C), the wards, brackets, figures and letters “, other than the turnover of sup| rds, brackets, figures and letters “other than ailed for which refund is claimed under sublies in respect of which refund is claimed 1791482272025 11-2099/3172025-T T ARTA HFHT-2-state tax department 1/914822/2025 Snder sub- rules (4A) or (4B) or both” shall be omitted :
@iii) in clause (E), for the long line beginning with the word vexcluding” and ending with the words “during the relevant period”, the words sexcluding the value of exempt supplies other than zero-rated supplics during the relcvant period” shall be substituted;
‘e
(b) sub-rules (4A) and (4B) shall be o mitted;
(©) in suberule (5), in the Explanation, in clause (6). the wor ds, brackets. figures and letters ** other than the input tax credit availed for which refund is claimed under sub-rules (4A) or (4B) or b oth” shall be omitted.
Amendment of |10, | In the said rules,in rule 96, sub-rule (10) shall be omi tted.
rule 96 ' Amendment of |11, | In the said Tules, in rule 96B, in su b-rule (1). for the words and figures “sec tion 73 or rulc 96B 74" the words, figures and letters “scction 73 or section 74 or section 74A” shall be substituted with effcct from the 1% day of November, 2024.
Amendment of |12. | In the said rules, in rule 121, for the words and figures “proceedings under sec tion kil rule 121 or, as the case may b, section 74", the words, figurcs and letter “procecedings under section 73 or section 74 or section 74A, a s the case may be,” shall be substituted w ith effect from 1" day of November, 2024, Amendment of |13. | In the said rules, in rule 142 with ef fect from the 1% day of November, 2024, — rule 142 (2) in sub-rule {I)— () in clause (a). after the words and figures “or section 747, the words, figures and letter “or scction 74 A” shall be inserted;
(i) in clause (b), after the words and figures “of scction 747, the words, brackets, figurcs and letter “or sub-section (3) of section 74A" shall be inserted;
(b) in sub-rule(1A), afler the words and figu res “of section 74", the words, brackets, figures and letter “or sub-section (1) of section 74A” shall be inserted:
in suberule (2), for the words, brackels and figures “or, as the c asc may be, \ax, interest and penalty in accordance with the provisions of su bscction (5) of section 747, the words, brackets, figures and letters “ or clause (i) of subsection (8) of section 74A, as the case may be, or tax, interest and penalty in accordance with the provisions of subsection (5) of section 74 or clause (i) of sub-section (9) of section 74A" shall be subst ituted;
in sub-rule (2B), after the words and figurcs “or section 74" the words, figures and letter “or section 74A” shall be i nserted;
for sub-rulc (3), the following sub-rule shall be substicuted, nam ely: = (© (d (e “(3) Where the person chargeable with tax makes payment of tax and interest under sub-section (8) of section 73 or under clause
(ii) of subsection (8) of section 74A, as the case may be, or tax, interest and penalty under sub-scetion (8) of section 74 or under clause (ii) of sub-s ection (9) of scetion T4A, as the case may be, within the period specifie d therein, or where the person concerned makes payment of th e amount referred to in sub-section (1) of scetion 129 within seven da ys.of the notice issued under sub-section (3) of that Section but before the issuance of order under the said subrscction (3), he shall intimate the proper officer of su ch payment inFORM GST DRC-03 and the proper officer shall issue an intimation in FORM GST DRC-05 concluding the pracecdings in re spect of the said notice.”; .
() in sub-rule (4), after the words and figures “of scction 7 4", the words, 2 - 11-2099/31/2025-F ©d AAUA IgHTI-2-state tax department brackets, figures and letters| “or sub-section (6) of section 74A” shall be inserted.
(&) insub-rulc (5), after the words and figures “or section 74", the words, figure and letters “or section 74A” shall be inserted.
Insertion of rule 164 14, In the said rules, after rule 163, the fqllowing rule shall be insertcd with effect from the 1% day of November, 2024, namely: - “164. Procedure and conditions for| closure of procecdings under section 1284 in respect of demands issued under séction 73.~ (1) Any person who is eligiblc for waiver of interest, or penalty, or| both in respect of a notice or a statement mentioned in clausc (a) of subgection (1) of scction 128A, may file an application electronically in FORM GST SPL-01 on the common portal, providing the details of the said notjce or the statement, as the case may be, along with the details of the payments myde in FORM GST DRC-03 towards the tax demanded.
@ 3 @ Any person who is eligible for waiver of interest, ar 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 bortal, providing the details of the said order, along with the details| of the payments made towards the tax demanded:
Provided that the pdyment 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 that has been made through FORM GST DRC-03A, if the payment towards such tax demanded FORM GST DRC-03, an application in as prescribed in sub-rule (2B) of rule 142, shall be filed by the said| person for credit of the said amount in the Electronic Liability Register against the debit entry created for the said demand, before filing the ipplication in FORM GST SPL 02.
Where the notice or statement or order mentioned in sub-section (1) of section 128A includes erroncous refund and p demand of tax, partially on account of Gally for other reasons, an application under sub-rule (1) or sub-rulc (2) may be filed only after payment of the full amount of tax demanded ift the said notice or statement or order, on or before the date notified unficr the said sub-section.
Where the notice or statement or order mentioned in sub-section (1) of section 128A includes emand of tax, partially for the period mentioned in the said sub-section and partially for the period other than that mentioned in thel said sub-scction, an application under subrule (1) or sub-rule (2) may be filed only afier payment of the full amount of tax demanded i the said notice or statement or order, on or before the date notified under the said sub-section. .
(5) The amount payable undgr sub-rule (1) or sub-rule (2) shall be the amount that remains payable, after deducting the amount not payable in accordance with sub-section (5) or sub-section (6) of section 16, from the amount payable f terms of the notice or statement or order under section 73, as the case may be.
(6) Any person who wishes tf sub-rule (2), may do so wi notified under sub-section ( file an application under sub-rule (1) or in a period of three months from the date ) of section 128A:
179148222025 11-2099/31/2025- (d FAGA HPHA-2-state tax de partment m ® ®) (L] an
Provided that where an application in FORM GST SPL-02 is to be filed in cases referred 1o in the first proviso to sub-section (1) of section 128A, the time limit for filing the said application shall be six months from the date of communication of the order of the proper officer redetermining such tax under section 73.
The application under suberule (1) or sub-rule (2) shall be accompanied by documents evidencing withdrawal of appeal or wri t petition, if any, filed before any Appellate Authority, or Tribunal o r Court, as the case may be, to cstablish that the applicant is eligible for the 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 beforc the Appeltate Authority or Appeltate Tribunal or a court, as the case may be, but th e arder for withdrawal has not been issucd by the concerncd authority 1ifl the date of filing of the application under sub-rule (1) or sub-ru le
(2). the applicant shall upload the copy of such application or document filed for withdrawal of the said appcal 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.
‘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 issuc 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 and shall also give the applicant an opportunity of being heard.
On receiving the notice under sub-rule (8), the applicant may file a reply to the said notice on the common portal in FORM GST SPL-04, within & period of onc month from the date of receipt of the said notice, 1F the proper officer is satisfied that the applicant is cligible for waiver of interest and penalty as per section 128A, he shall issuc an order in FORM GST SPL-05 on thc common portal accepting the said application and concluding the proceedings under scction 128A.
In cases where the order in FORM GST SPL-05 is issucd by the proper officer under sub-rule (10)— (@) in respect of an application filed in FORM GST SPL-01 pertaining fo a notice or statement referred to in clause (a) of subesection (1) of scction 128A, the summary of order in FORM GST DRC-07 s per sub-rule (5) of rute 142 shall not be required to be issucd by the proper officer, in respeet of the said notice or statement;
(b) in respect of an application filed in FORM GST SPL-02 pertaining o an order referred to in clause (b) or clause (¢) of i7s14s22/2028 11-2099/31/2025- ©d ARGA H3T-2-state tax department az
(13) (a) In cases where notic [
(15) (2) In cases where no appeal is filed against the order in FORM GST sub-section (1 Il of Electr accordingly.
If the proper officer is proper officer shall s the said application.
the proper officer shall period of three months from the date of receipt of the application in FORM GST SPL-01 or FORM GST SPL-02, as the case may be.
(b) In cases where noti proper officer shall iss within a period of-threc applicant in FORM GST' SPL-04, or within a period of four months from the datc of issuande of notice in FORM GST SPL-03 where no reply is received from the applicant.
Explanation— For the prposes of this sub-rule, in cases referred (o in the proviso to sub-rule the application under submission of the order case may be, shall not under clause (a) or clause (b) of this sub-rule.
If no order is issued specified in sub-rule (I3), then the application in FORM GST SPL-01 or FORM GST SPL-0;
approved and the proceedings shall be deemed to be concluded.
SPL-07 within the time 107, the original appeal, if any, filed by the zpplicant against the order mentioned in clause (b) for clause (c) of sub-section (1) of section 128A, and withdrawn for filing the application in FORM GST SPL- 02 in accordance with pub-section (3) of scction 128A, shall be restored.
(b) In cases where an ay SPL-07 for rejection| penalty, ar both, if— @) the appell has wrongly rejected the application for waiver of interest, or penalty, or both, in FORM GST SPL-07, the said appellafe authority shall pass an order in FORM GST SPL-0§ on the common portal accepting the said application |and concluding the proceedings under section 12
(i) the appell has rightly rdjected the application for waiver of interest, or penalty, of both, in FORM GST SPL-07, the original appeal, if of scction 1284, the liability created in the part nic Liability Register, shall be modificd ot satisfied with the reply of the applicant, the ue an order in FORM GST SPL-07 rejecting in FORM GST SPL-03 has not been issued, issue the order under sub-rule (10) within a in FORM GST SPL-03 has been issued, the e the order in sub-rule (10) or sub-rule (12) months from the date of receipt of reply of the
(7), the time period from the date of filing of ub-rule (1) or sub-rule (2) Gll the date of for withdrawal of the appeal or the writ, as the be included while calculating the time period ly the proper officer within the time limit 2} as the case may be, shall be deemed to be period specified in sub-section (1) of section pijeal is filed against the order in FORM GST of application for waiver of interest, or late authority has held that the proper officer 8A; or ate authority has held that the proper officer any, filed by the applicant against the order 17914822/2025 11-2099/31/2025F T ARYA HPIIT-2-stat e tax department ‘mentioned in clause (b) or clause (c) of subsection (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, subject to condition that the applicant files an undertaking electronically on the portal in FOR M GST SPL-08, within a period of three months from the date of issuance of the order by the appellate a uthority in FORM GST APL-04, that he has neither filed nor intends to file any appeal against the said order of the Appellate Authority.
(16) In cases where the taxpayer is required to pay an additional amount of (ax liability as per the second proviso to sub-s ection (1) of section 128A, and such additional payment is not mad e within the time limit specificd in the said proviso, the waiver of inte rest, or penalty, or both, under the said section as per the arder issued in FORM GST SPL-05 or FORM GST SPL-06, if any, shall become void.
(17) In cases where the taxpayer is required to pay any am ount of interest, or penalty, or both, in respect of any demand perta ining to erroneous refund or on account of demand pertaining to the per iod other than the period mentioned in sub-section (1) of section 1284, and the details of such amount have been mentioned in FORM GST SPL-05 or FORM GST SPL-06, the applicant shall pay the said am ount of intercst, or penalty, or both, within a period of three months from the date of issuance of the order in FORM GST SPL-05 or F ORM GST SPL-06, gs the case may be, and wherc the said amount is not paid within the said time period, the waiver of interest, or penalty, or bot h, under section 12BA as per the order issucd in FORM GST SP L-05 or FORM GST SPL-06, shall become void.
Explanation.~ For the purposes of this rule, the proper officer for issuance of order under this rule,~ (@) in cases where the application for waiver of interest, or penalty, ot bot h is made with respect to a notice or statement mentioned in cla use (a) of subsection (1) of section 128A, shall be the proper officer for issuance of orde r as per section 73; and
(b) in cases where the application for waiver of interest, or pe nalty, or both, is made with respect to an order mentioned in clause (b) or clause (c) of subsection (1) of scction 128A, shall be the proper officer referred to in sectio n 79 of the Act.”.
To Amendment of | 15. | In the said rules, for FORM GST REG-20, the following form shall be substituted, Form GST REG-20 namely: - “Form GST REG-20 {Sec rule 22(4)) Reference No.- ZA260821000033A Date: DD/MM/YYYY <Taxpayer Name> <Taxpayer Address> GSTIN/ UIN: <GSTIN number> Show Cause Notice No.: <SCN number> Date: DD/MM/YYYY 1/914822/2025 11-2099/31/2025-2 €4 Af@uA HgwmAT-2-state tax department Registrati This has reference to your reply filef submissions madc during hearing, fhe registration stands vacated for the foll This is in reference to Notice issued number> dated DD/MM/YYYY for cf the system, the proceedings initiate dropped.
This is in reference to Notice issued |i Tax Act, 2017 (UP. Actno | 0f2017).
which were due on the dute ofissue of of self-assessed tax, the procéedings hereby dropped.
Suspension of the registration stands re Designation Jurisdiction Place:
Date:”.
Order for Dropping the Procgedings for Cancellation of show cause notice referred to aboye. Upon consideration of your reply andlor wing reasons:
<text>> in REG-31 vide Reference Number <SCN ntravention of provisions of rule 10A of the Uttar Pradesh Goods and Services Tax{Act, 2017 (U.P. Actno 1 of 2017), Since you have furnished the valid delails of bank account on the common portal in number> dated DD/MM/YYY'Y, for cantravention of the provisions of clause (b) or clause (c) of sub-section (2) of section 29 of the Uttar Pradesh Goods and Services he aforesaid notice, and have made payment nitiated for cancellation of registration are on vide ARN =-=---=- dated in response to the e proceedings ted for cancellation of Or for cancellation of registration are hereby Or n REG-31 vide Referencc Number <SCN Since you have filed all the pending returns oked with effect from DD/MM/YYYY Signature <Name of the Officer> Amendment FORM REG-31 of GST In the said rules, in FORM GST REG inserted, namely: - SUSPENSION DUE TO, 1 It has been noticed that as per furnish the details of bank account witl you have not furnished the valid details, date of grant of registration.
2. The discrepancies or anomaliet provisions of the Uttar Pradesh Goods af 2017) and the rules made thereunder, s make your registration liable to be cance] 131, after paragraph 6, the following shall be
3. Considering that the above discrepancies or anomalies are grave and pose a “OR VIOLATION OF RULE 10A the provisions of rule 10A, requiring you to in thirty days from the grant of registration, of bank account within thirty days from the prima facie indicate contravention of the d Services Tax Act, 2017 (UP. Act no | of| ch that if not explained satisfactorily, shall led.
7 1/914822/2025 11-2099/31/2025-T W A IEHII-2-state tax department 17914822/2025 serious threat to interest of revenuc, as an immediate measure, y our registration stands suspended, with effect from the date of thi s communication, in terms of rule
21A. .
4, Accordingly, you arc requesied to fumish the valid deails of ban k account an the common portal or submit a reply to the j urisdictional tax officer ‘within thirty days from the reccipt of this notice, providing explanation to the above stat ed discrepancy or anomaly or contravention. Any possibl e misuse of your credentials on GST common portal, by any person, in any manner, may also be specific ally brought 1o the notice of jurisdictional officer.
5. The suspension of registration shall be lifted after you furnish the valid details of bank account on the commeon portal withi n stipulated time.
6. You may please note that your registration may be cancelled in cas e you fail to furnish the valid details of bank account on the common portal within stipulated time or fail to furnish a reply within the stipulated t ime.
OR I It has been noticed that as per the provisions of rule 10A, requiring you to furnish the details of bank account within thirty days from the grant of registration.
The information regarding bank account details furnished by you a re not matching with the details available with bank.
2. These discrepancics or anomalies prima facie indicate contravention of the provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 (UP. Actno 1 of 2017) and the rules made thercunder, such that if not explained satisfactorily, shall make your registration liable to be cancelled.
3. Considering that the ahove discrepancies or anomalies arc grave and po se a serious threat to interest of revenue, as an immediate measure, your registration stands suspended, with cffect from the date of this communicati on, in terms of rule
21A.
4. Accordingly, you arc requested 10 furnish the valid details of bank acco unt on the commaon portal or submit a reply to the jurisdictional tax officer within thirty days from the receipt of this notice, providing explanation fo the above stated discrepancy or anomaly or contravention. Any possible misuse of your credentials on GST common portal, by any person, in any manner, may also be specifically brought to the notice of jurisdictional officer.
5. The suspension of registration shall be lifted afler you furnish the valid details of bank account an the common portal within stipulated time.
6. You may please notc that your registration may be cancelled in case you fail to fumish the valid details of bank account on the common portal within stiputated time or fail to furnish a reply within the stipulated time.
OR SUSPENSION DUE TO VIOLATION OF RULE 21 11-2099/31/2025- €3 FRNIA IAI-2-state tax department 1 It has been noticed that as furnished for a continuous period of quarters.
provisions of the Uttar Pradesh Good 2017y and the rules made thereunder, serious threat to interest of revenue] stands suspended, with effect from thy rule (2A) of rule 21A.
4, Actordingly, you are request 39 on the common portal or submit thirty days from the receipt of this not discrepancy or anomaly or contraventi GST common portal, by any person, i to the notice of jurisdictional officer.
6. You may please note that yout to file returns under sub-section (1) stipulated date or fail to furnish a reply 5 The suspension of registration sub-section (1) of section 39 on the corpmon portal, - e the provisions of clause (h) or clause (i) of | rule 21, requiring you to file return| under sub-section (1) of section 39, have not six months or for a continuous period of two
2. These discrepancics o anorhalies prima facie indicate contravention of the and Services Tax Act, 2017 (U.P. Act no | of such that if not explained satisactorily, shall make your registration liable to be carlcelled.
3. Considering that the above discrepancies or anomalies are grave and pose a as an immediate measure, your registration date of this communication, in terms of subd to file return under sub-section (1) of section reply to the jurisdictional tax officer within ice, providing explanation to the above stated n. Any possible misuse of your credentials on any manner, may also be specifically brought Within the stipulated time,” shall be lifted after you file the returns under registration may be cancelled in case you fail f section 39 on the common portal within () in entry number 15~ @) in clause (a), in the Rs. 25 crore in respect substituted;
Amendment of [17. | In the said rules, in FORM GSTR-9, in the table, in Pt. 11I, in serial number 8, for FORM GSTR-9 serial number A and the entries relating thereto, the following serial number and entries shall be substituted, namely: - * | ITC as per GSTR-2B <Auto; <Auto> | <Auto> |<Auto>" A | (table 3 thereof) Amendment of |18. [ In the said rules, in FORM GST APL-{1, with effect from the 1* day of November, FORM GST 2024~ APL-0L Table, in the first column relating to “Particulars”, in item (b) pelating to “pre-deposit”, for the brackets, letters, words and figures “(b) Pre- deposit (10% of disputed tax Jeess but not exceeding [Rs. 25 crore cach in respect of CGST, SGST or cess or not excdeding Rs.50 crore in respect of IGST and of cess)”, the brackets, letters, words, and figures “(h) Pre- deposft (10% of disputed tax /cess but not exceeding Rs. 20 crore edch in respect of CGST, SGST, cess, and not exceeding Rs. 40 crare in respect of 1GST)” shall be
(i) _in clause (b), in the oppning portion, for the brackets, words, 9 179148222025 11-2089/3172025- 7 AR IHIT-2-state tax department figures and letters “(pre-deposit 10% of dispute d tax and cess but not exteeding Rs. 25 crore each in respect of CG ST, SGST or cess or not exceeding Rs.50 crore in respect of IGST an d Rs. 25 crore in respect of cess)”, the brackets, words, figures and letlers *“(predeposit 10% of disputed tax and cess but not excocding Rs.
20 crore each in respect of CGST, SGST, cess, and not cxceeding Rs.
40 crore in respect of 1IGST)" shail be substitu ted.
Amendment of [19.
FORM GST APLA0S Tn the said rules, in FORM GST APL-05, with e ffect from the 1% day of November, 2024,- (@) incntry number 14~ .
(i) in claus (s), in the Table, in the first column relating to “Particulars”, in ftom (b) relating to “pre-deposit”, far the brackets, letter, words and figures “(5) Pre- deposit(20% of disputed tax foess but not exceeding Re. 50 crore cach inrespect of CGST, SGST or cess or not exceeding Rs.100 crore in respect of IGST and Rs. 30 crore in respect of cess)” the brackets, letters, words and figures “(b) Pre- deposit (10% of disputed tax fcess but not exceeding Rs. 20 crore cach in respeet of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)” shall be substituted;
(ii) in clause (b), for the opening portion, the following shall be substituted, namely: - “(b) Details of payment of admitted amount and pre-deposit of 10% of the disputed tax andcess but not exceeding Rs. 20 crore eac h in respect of CGST, SGST, cess and not exceeding Rs. 40 crore in respect of IGST.™.
Amendment of [20. T The said rules, in FORM GST INS-01, in paragraph (C), for the words and figur cs wsection 179, 181, 191 and 418 of the Indian Penal Code”, the words, figures a nd brackets “section 214, 216, 227 and sub-section (3) of section 318 of the Bharati ya Nyaya Sanhita, 2023 (45 of 2023)" shall be substituted.
FORM GST INS-01 Amendment of [21.
FORM GST DRC-01A Tn the said rulcs, in FORM GST DRC-01A, with cffect from the 1% day of November, 2024, — (@) in the heading, after the figures and brackets “73(S)/74(5)", the figures, letters, and brackets “/74A (8)/ T4A (9)” shall be inserted;
(b) inPART A, — () in the subject, after the words, figures and brackets “section 73(5)fsection 74(5)", the figures, letters and brackets “/74A (8)/ 74A(9)" shall be inserted;
(i) in the first paragraph, after the words, figures and brackets “under section 73(5) / T4(5Y", the figures, letters and brackets “/74A (8)/ 74A(9)” shall be inserted;
(i) after the fourth paragraph, the following shall be inscried, namety:
“OR You arc hereby advised to pay the amount of tax as ascertaincd above along with the amount of applicable intercst in full by ......., failing which Show Cause Notice will be issucd under sub-section (1) of section 74A read with clause (§) of subscction (5) of the said section.
1791482242025 OR 10 11-2098/31/2025-F% T4 ARUA Hefa-2-state tax department of sub-scction (5) of (¢) in PART B, in the first parag 744 (9)” shall be inserted.
You are hereby advised to pay the amount of tax as ascertained above along with the amount of applicable interest and penalty in fall by ..., issued under sub-section (1) of Section 74A read with clause (ii) ¢ said section,” failing which Show Cause Notice will be -aph, after the words, figures and brackets “under section 73(5) / 74(5)"|the figures, letters and brackets “/74A (8)/ Insertion of Forms, GST SPL-01, GST SPL-02, GST SPL- 03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL- 07 and GST SPL- 08
22. | In the said rules, after FORM SBY-06, effect from the 14 day of November, 20!
[See 7 in respeet of a notice or a statement he ':[ Reference No.
Thble 1 the following forms shall be inserted with 4, namely: - ‘FORM GST SPL - 01 te 164()] Application for waiver of interestfor penalty or both under section 1284 entioned in clause () of sub-section (1) of id section Date:
articulars T |a | GSTIN/Temporary IDAJIN Ed in PAN No,) Legal Name of the Business (As mentioned Mobile Number Email Address Address ~ | e [ a ] e Jurisdiction T: ible 2 2 S. No. Details of the ngtice 1 Notice / Statemes it No 2 Date of issuance statement f notice/ 3 Section under wh ich notice/ Drop down statement is issudd 4 Whether any against the notic High Court/ Sup: eme Court petition is filed Drop down statement before 5 If Yes in ‘4, whether the ordel writ petition is iss jued?
Drop down for withdrawal of 6 ‘Whether notice/ tatement involves | Drop down demand of etroneous refunds Ta} ble 3 (Amount in Rs)) Trimen Yo PR — s 11 17914822/ 2025 11-2099/31/2025-F7 T ARIUR JFHI-2-state tax department = = U OO D D - [ P e e P R prom prom o B LI B R o Table 4 Amount paid through DRC -03 Payment 568 Total Tax Reference 1GST CGST T CESS including No. Cess 1 2 3 4 s 6 <Auto> | <Auto> :‘" <Auto> | <Auto> <auo> | <A | A | <auo> | <Auo> TOTAL <Auto> | <Auto> ?;'" <Auto> <Auto> Table § Declaration:
1. lundertake that, I have not filed any writ petition against the said notice/ statement.
OR T undertake that though 1 had filed a writ petition against the said notice/ statement, | have withdrawn the said writ petition or filed an application for withdrawal of the samie and have attached the copy of withdrawal order or the application filed for withdrawal, with this application.
2. Further, ] understand and agree that no appeal shall be filed against the order concluding demand proceedings, issucd under scction 1284, in any forum in the future, 3 1 declare that all information provided by me is accuratc and truthful. | understand that any incorrect declaration or suppression of facts will render this application void and may lead to recovery proccedings for the outstanding dues along with applicable interest and penalties.
Table 6 1791482272025 , 12 11-2093/31/2025-8 vd AR HTI-2-state tax department Verification:
1 (name of the|authorised signatory), hereby declare that the information provided above is| knowledge and belicf. I understan suppression of facts will render m;
Section 128A will be withdrawn.
rue and correct to the best of my that any incorrect declaration or application void and all benefits under Table 7 N Upload required documents Self-certified copy of notice/ stat ment Proof of payment made through HORM GST DRC 03 Proof of withdrawal of writ petiti for withdrawal of writ petition (if] withdrawal has not been issued) (Where applicable) n or application filed he order for Any other document (please specify) Signafure of authorised signatory NamefDesignation Email l|address Mobilg No.
Instructions:
1. In entries 1 to 6 of Table 2, which the application under sec applicant, In case the notice/ statement is Reference Nnumber of the saf available on the portal, the refe statement needs to be filled.
In entry 3 of Table 2, the app!
from the dropdown, if the notics first instance, and the option ‘sef notice was initially issued undy issued under section 73, based| lhe details of the notice/ statement against ion 128A is filed needs to be filled in by the vailable on the common portal, Application b necds to be filled. I the same s not ence number of the manually issucd notice/ icant has to choose the option ‘section 73" statement is issued under section 73 at the ion 74 read with Section 75(2)’ in case the r section 74 and was later deemed to be on the order of the Appellate Authority/ Appellate Tribunal or Court as per section 75(2).
In Table 3A, columns 2 to 8 wil 1} be auto filled, in case the notice/ statement is available on the common portpl. If the same is not available on the portal, the details of the same are to be tnanually filled by the applicant.
‘While calculating the amount defductible on account of not being payable in - mccordance with sub-section (5)| amount payable in terms of the ar sub-section (6) of scction 16, from the notice or statement or order under section 73, as the case may be, applicarit is required to ensure that such amount is deducted only where Input Tax redit has been denied solely on account of 13 179148222025 11-2099/31/2025-8R T ARIGA 3ipH-2-state tax department (791482272025 “contravention of section 16(4) and not on any other grounds.
FORM GST SPL -02 (See rule 164(2)] Application for waiver of interest or penalty or both under section 1284, in respect of an order mentioned in clause (b) or claus (c) of sub-section (1) of the said scetion Reference No.
Table | S No. ~ Particulars Remarks T | GSTIN/Temporary ID/UIN | Legal Name of the Business (As <Auto> mentioned in PAN No.)
©_| Mobile Number <Auto> d | Email Address Auto> ¢ | Address <Auto> f | Jurisdiction <Auto> Table 2
2. | SNo. Details of the demand order 1| Demand Order No 2 | Date of issuance of order 3| Scction under which order is issued Drop down 4| Whether any appeal or wiit petition is | Drop down filed against order before the Appellate Authority/ Appellate Tribunal/ High Court/ Supreme Court S| Yosin ‘4, Drop down whether the order for withdrawal of appeal or writ petition is issued ?.
6 | Whether demand order involves Drop down demand of crroncous refunds Table 3 (Amount in Rs.)
3] E Out of the amount mentioned in (A), demand pertaining only to ITC which has been denied solely on account of Amount demanded in the order (A) contravention of section 16(4) and not on any other grounds, Fina . and which has “now become ncial ’ ° o cligible as per section 16(5) or section 16(6) (B) Total Total 16 | 6 | 56| CE | T | inte | Pen | 16 | CG | 56 | cE | T incla inclu ST | ST | ST | S8 ding rest | alty | ST | ST | ST | S§ ding Cess Cess 1 2 3 4 5 6 7 8 9 [ 10} 11} 12 13 froT AL 14 11-2099/31/2025-7 W ARIGA JFI-2-state tax department Table 4 [including those paid through FORM G ‘Astiount paid thiough payment Faciliy against demand order mentioned in Table 3 application in FORM GST DRC - 03A] T DRC-03 and later adjusted through filing an Credit | FORM | FORM entry GST Referenc | DRC-03 | DRC-03A eNo. (where (where Reference | Reference number of | number of ast IGST | casT applicable | applicable ) ) sGST Total Tax including Cess.
1 2 3 f 5 uto | <Auto <Auto <Auto <Auto> <Auto <Auto <Auto> Totl uta | <Auto <Auto <Auto <Auto> Thble 5 w 1
2.
Tundertake that, | have not filed any appeal or writ petition against the said order.
ol T undertake that though T Had filed an appeal / writ petition against the said order, 1 have withdrawn] the said appcal/ writ petition (or) I have filed an application for withdrawal of the same and have attached the copy of withdrawal order or the application filed for withdrawal, with this application.
Further, I understand and agrec that no appeal shall be filed against the order concluding demand proceedings, issucd under section 128A in any forum in the future.
1 also undertake that on issuk of an order concluding demand praceedings issued under section 1284, no writ shall be filed against the order mentioned in Table;2 of this form.
1f an application is filed/ hag been filed by the department against the order mentioned in Table|2 or if any proceedings are initiated under sub-section (1) of sectibn 108 against the said order, and the Appellate Authority or the Appellate Tribunal or the court or the Revisional Authorily, as the ¢asc may be, issues an order cnhancing my tax liability, I undertake th pay the additional amount of tax payable within three months from the date of the said order of the Appeliate Authority or the Appeflate Tribunal or the court or the Revisional Authority, as the dase may be, as per second proviso to sub-section (1) of section 128A.
I declare that all informatién pravided by mc is accurate and truthful. I understand that any incorrect declaration or suppression of facts will render this applicatfon void and lead to recovery proceedings for the outstandidg dues along with applicable interest and penalties.
Table 6 ES L Verification:
that the information provided abovs * (mame of the authorised signatory), hereby declare is true and correct to the best of my 15 1/914822/2025 11-2099/31/2025-3 04 AU IEPAI-2-state tax department 1/914822/2025 , Tnowlodge and belict. | understand that any incorrect declaration or suppression of facts will render this application void and the benefits provided under scction 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.
Email address.
Mobile No.
Instructions:
1. In columns 1 to 6 of Table 2, the details of the order against which the application under scction 128A is fited needs to be filled in by the applicant.
2. Tn casc the order is available on the common portal, ARN number of the same needs to be filled. [f the same is not available on the portal, the order number of the manually issucd order needs to be filled.
3. In Table 3, columns 2 to 8 will be auto filled, in casc the order is available on the common portal. If the same is not available on the portal, the details of the same are to be manually filled in by the applicant.
4. Similarly, the reference number of the credit entry (made in ELR- Part T1) needs o be filled in column 1 of Table 4. In casc the payment intended to be made towards the said demand order was originally paid through FORM GST DRC-03, and later adjusted through filing an application in FORM GST DRC - 03A, the reference numbers of the same arc to be filled in columns 2 and 3, and the rest of the columns will be auto-filled.
5. While calculating the amount deductible on account of nat being payable in accordance with sub-section (S) or sub-section (6) of section 16, from the amount payable in terms of the notice or statement or order under section 73, as the case may be, applicant is required to ensure that such amount is deducted only where ITC has been denied solely on account of contravention of section 16(4) and not on any other grounds.
FORM GST SPL -03 Notice in response to an application filed under Section 1284 [See rule 164(8)] Date:
Reference No.:
To 16 11-2099/31/2025-F Ul AfdU IFHIT-2-state tax department
1.
GSTIN of applicant Legal Name of applicant ..
Address of applicant ..
Reference No. of FORM GST SPL {0 Subject: Notice in response to applic:
- [Reason 1] - [Reason 2] In this regard, it appears that the amoun| Whereas, you have submitted an your outstanding dues and seeking GST SPL-01/ FORM GST SPL- Upon verification of your applic application is liable to be rejected OR 1 or FORM GST SPL <02 ... .. dated tion filed under section 128A-regarding application under scction 1284, declaring waiver of interest and penalty in the FORM 02 bearing reference no.. cenndated ion and the details provided therein, your for the following reasons:
AND of tax is short paid by you as given below:
Out of amount mentioned in (A), demand pertaining Demand pail doghFoRM | L GETIRCOL | solelyonacoountaf | o Demand details (A) ;::m m'l')" o contravention of Paid crediing electrpnic | 3°ction 16¢4) and not liability registdy in | 7 1 other grounds, o™ | and which has now case of become cligible as.
per secion 16(5) or section 16(6), if any T N o o t t T a 1 f ot 1 c al T et T a Tox o il a x al i afe x i Ta cft]c|s|c t)cls|c 1cls|c 1] c|s|cmax Slilelels|elin]ole|sfelt|o|c]elE| %ol el Ola|sis|sfs||s|s|s|s|¢]|s|s|s|s|m s|s]|s]|s|u LITTTS;TTTS“TTTS“ T 7|7 8| g cf® n d Ces ey ) g i s i|ln c n d S ¢ g N s c o < s s v [slals el 7 [s]o]al la]5 15t 7 [als]ali] 2 D v 0 » 4 o w n D T ° 2 17 179148222025 1-2099/31/2025-0% Td ARIA FJA-2-state tax department N 1/914822/2025 .
d } do 1 w n
3. You are hereby rcquired o show cause, along with necessary documents in FORM GST SPL-04, to support your claim, as to why your application n ated . should not be rejected.
4. You are also granted an opportunity for 2 personal hearing on [date and time] at venuel. You may appear in person or through an suthorized represcntative to present your case, (Signature] [Name of the Tax Officer] [Designation] [Jurisdiction] [Address) Upioad Attachment FORM GST SPL-04 [See rule 164(9)] Reply to n. sued under rule 1644 date:
Reference No:
Ta Proper Officer Jurisdiction .
Legal Name of the apy Address of applicant .
... Dated ... Reference No of FORM GST SPL-03: .
Subject: Reply to the notice issued in respect of application filed under section
128A.
SitMadam, This is in reference to the notice issued in FORM GST SPL-03 vide no ......
dated .. from your office.
The reply is s under:
Enclosures:
The following documents in respect of payment proof or additionat submissions are enclosed for your reference:
o Document I: [Taxpaycr's Document 1] 18 11-2099/31/2025-% T4 AMIUA HJHIdI-2-5tate tax department To,
2.
Reference No.
GSTIN of applicant ., Legal Name of applicant ...
Address of applicant .
Document 2 [Taxpayer's Document 2] Document 3: [ Taxpayer's Documént 3] Verification:
hereby solemnl;
hereinabove are true and correct to th ‘has been concealed therefrom.
FORM|GST SPL -05 [See rule 164 (10)] Order for conclusion of proceedings as per section 128A.
Reference No. of FORM GST SPL-01/[FORM GST SPLA02 ...
This has reference to your application details/ information and documents in su of waiver of interest or penalty or both uhder section 128A.
This has reference to your application with reference no. ..
t reply in FORM GST SPL-04 with reference no. ...... dated .
information/ submission and documents| benefit of waiver of interest or penalty of both under section 128A .
Date:
Subject: Order for approval of lpplicr(inn submitted under Section 128A OR dated .
Upon verification of the details|provided in your application and the where applicable, waiver of intdrest or penalty or both under section is allowed as under:
Demand Notice/ Demand Order|Details:
a. Order No/ Notice No.:
b.-Date of order/ Notice:
affirm and declare that the information given best of my knowledge and belief and nothing (Signature of Authorised Signatory] [Name of the of authorised signatory] [Designation/Status] [Date] ith reference no. ...... dated ... furnishing ipport of your request for availing the benefit ..., and your ... furnishing defails/ in support of your request for availing the reply, 1284, 19 1/914822/2025 11-2093/3172025-FT T ARAUA FHI-2-state tax depa rtment 17914822/2025 Outol the Rem amount ainin mention g edAln amo ), unt demand ¢ pertaini o ng only inter 10ITC est which and has Am penal been ol o denied solely inte | rest L Amount demanded in | sccount A | T notices statement/ | o | Amount alrendy paid | pon | oY vder againstwhich | conav| 1OVArdS thesaid 4 | bY application under erition notice/ statement /| o the section 128A was filed | o order ved | PPU @ s as |0 and not PEF | cases . onany €t vofer other ion | g n grounds 128 | M a Jand P n which sud ¢ has now| rute i become @) N eligible and \ as per subv scction rule 16(5) or 16(6;
. 66 164) ¥ » 1 ! a . B T d |7 [ 2 .
NI o |¥ X il ol | 1 1 s nin|P| |O MEILS o P|n|P elalefe]e of Tax |8 [S|t]e tle|t]e SAufeln b | inctud | o] A| 2] e |0 |F| O] efn|e|n lelalr|alele| me |ne al clale|®]ealea 1 ifefn el cess |pft :. et | ™ {elu]e|n . n|s|y s 1 i nls Nl U HEAN pl | . l o ¢ ( p s 55 P M ) o 1f § ) AR EEFRRAREEEBHE:
- lC 203lals 71890 G G 20 11-2099/31/2025-9 W A{IUA FFHAI-2-state tax department 1791482272025 3 S T T B S G G s s T T I T G G s 5 T T c C . ¢ s s s S T o T TOoT A AL L C T G G s s T T S B G I3 s s T T 1 T G G s s T T C T . .
s s s s T TOT 2 AL A L [Signature] [Name of the Tax Dfficer] [Designation] Purisdiction] [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 1§4 (15)@)()] Order for conclusion of prpceedings as per section 1284 11-2099/31/2025-TX T3 ARIUA HA-2-state tax departmen t 1791482272025 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 ...
Subjeet: Order for approval of application submitted under scction 1284
1. This has reference to your appeal with reference no. ... dat ed ...
furnishing details/ information/ prayer and documents in support of your request for availing the benefit of waiver of interest or penalty or both un der section 128A. B :
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 Detils:
a. Order No/ Notice No.:
b. Date of order/ Notice:
Oumlot‘ Rem e " ‘amount ainin mentione & din(A), amo demand unt pertainin Amo | OF F i une | i which """ and has been n " | Amount demandedin | denied | Amount slread est | P ® | the notice/ statement/ fsoietyon| VL Iresdy 1 ana | % | order againstwhich | accoun Lt “'.’d penal | R¥® S| spplication under of ‘:" “‘I’I“ . ty p 3| section 128A was fled [oontraven) statement forder | o ) Y ) tion of odns | Y e section er | DY a. 16(4)and PEF | the not on secti T v oo oot | anpti cant s, 128 | G0 o aases o refer become red eligible to in s per sub- 22 1/914822/2025 rule 3) and subrule @ of rule 164) m o m = = [ F a k - C E T 2 0 ~ 8 0 0 e 6 n < v - v O — C w e V o w a S R S wn O P 1 a| ¢ e of f S ul L T sectign 1 16(5)br sectidn 16(6} Tax inclu ing cess| 7 A v E a s s 6 — ~ E - v L o m 5 e m = E 2 T 3 D = E w o 0 < v - E E r G — O w R O O Y v O w| A @ 9 ® C m ® T A R = e k O U ~ 2(3|4 TOT AL 11-2099/31/2025-3 T4 AR HHTI-2-state tax department 23 11-2099/31/2025-T T4 Afdua HANT-2-state tax department . 17914822/20255 T T 1 I G G s S T T C C e e s s s s T TOT $ AL A )| [Signature] [Name of the Appellate Authority] [Designation] [Jurisdiction] Notes - Any incorrect declaration or suppression of facts will render this approval void and may lead to rccovery proceedings for the outstanding ducs along with applicable interest and penaltics.
FORM GST SPL -07 [See rule 164(12)] Order for Rejection of Application submitted under section 1284 Reference No. ........
Date:
To, GSTIN of applicant .........
Legal Name of applicant .
Address of applicant ..
Reference is invited to:
Particulars Reference Dated No.
Application in FORM GST SPL -01/ FORM GST SPL-02 Show Causc Natice in FORM GST SPL - 03:
Reply (o the Show Cause Notice in FORM GST SPL-04:
24 11-2093/31/2025-F¢ U A 3HHIT-2-state tax department 1/914822/ 2025 Subject: Order for Rejection 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 and penalty undsr section 128A. The notice referred to above was issued to you to explain the reasons as to why the said application should not be tejected, for which you had furnished|reply dated ....../ no reply was furnished by you.
| 2. Tntroduction:
3. Submissions, if any:
4, Conclusion:
Based on the verification yourjapplication with reference no. ...
...... filed under scction 128A, is hereby rejected.
5. Summary of rejection:
Order id/ SCN id ’ Reason for rejection <Drop Down> Options in <Drop Down>
1. Full payment not made
2. Payment made afier the date notified in Section 1284,
3. Notice/ Order pertaining to sections other than section 73,
4. Appeal/writ peiition filed before Appellate Aithorily! Appellate Tribunal/ High Court/ Supreme¢ Court not withdrawn
5. Others, please specify.
! [Signature]| [Name of the Tax Officer] [Designation].
[Office Name] .
[Contact Information] FORM GST SPL -08 [See rule 164(15)(b)(ii)] Undertaking submitted under rule 164(15)(b) (i) Reference No:
1. Legal Name of the applicant....
2. Address of applicant ...
3. GSTIN of the applicant:
4. Reference No of FORM GST Sl 25 .
' 112098/ 31/2025-T U3 FRIA IHRI-2-state tax department 1/914822/2025 =
5. Reference No of FORM GST SPL-07: ...... dated ...
6. Reference No of FORM GST APL-04 passed with refer ence to FORM GST SPL-07 specified at scrial number 5 above: ....... dated .....
7. Reference number of appeal filed originally but subsequently withdrawn ...... dated .......
Subject: Undertaking submitted in respect of Rule 164(15)(b)ii).
SiMadam, .
1 hercby undertake not to file an appeal against the arder of the appellate authority bearing reference number ..... dated ..., as specified at serial n umber 6 above, and accardingly I pray for restoration of my-appeal filed vide reference number ...... dated .... as specified at serial number 7 above.
| _____ hexby solemnlyaffirmand declare that the information given hereinabove are true and correct (o the best of my knowledge and belief and nothing has been concealed therefrom.
[Signature of authorised signatory] [Name of the of authorised signatory} [Designation/Status) [Date).”.
By order, Signed by MO Soe.
Date: 24-03-2025 13:33:41 26