FORM GST SPL -05

[See rule 164 (10)]

Order for conclusion of proceedings as per section 128A

Reference No. ……

Date:

To,

GSTIN of applicant ……………………………

Legal Name of applicant ……………………………

Address of applicant …………………………

Reference No. of FORM GST SPL-01/ FORM GST SPL-02 …………….. dated ……………

Subject: Order for approval 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 or penalty or both under section 128A.

OR

This has reference to your application with reference no. …… dated ….. , and your reply in FORM GST SPL-04 with reference no. …… dated …… furnishing details/ information/ submission and documents in support of your request for availing the benefit of waiver of interest or penalty or both under section 128A .

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 Details:

a. Order No/ Notice No.:

b. Date of order/ Notice:

      
Financial Year Amount demanded in the notice/ statement/ order against which application under section 128A was filed (A)

Out of the amount mentioned m (A), demand pertaining only to ITC which has been denied solely on account of contravention of section 16(4) and not on any other grounds, and which has now become eligible as per section 16(5) or section 16(6)

 Amount already paid towards the said notice/ statement / order Amount of interest and penalty waned as per section 128A Remaining amount of interest and penalty, payable, if any, by the applicant (in cases referred to in sub-rule (3) and sub-rule (4) of rule 164)
Place of Supply (PoS) Act Tax including cess Interest Penalty Fee Others Tax including cess Place of Supply (PoS) Act Tax including cess

Interest

 Penalty

Fee

 Others Interest Penalty Interest Penalty
1 2 3 4 5 6

7

 8 9 10 11 12   14

15

 16 17 I5 19 20
    CGST               CGST                  
  SGST               SGST                  
  IGST               IGST                  
  Cess               Cess                  
TOTAL            

TOTAL

                  
    CGST               CGST                  
  SGST               SGST                  
  IGST               IGST                  
  Cess               Cess                  
TOTAL             TOTAL                  

[Signature]
[Name of the Tax Officer]
[Designation]
[Jurisdiction]
[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.