Introduction
As businesses strive to stay GST-compliant, one common stumbling block has been the correct filing of forms SPL-01 and SPL-02—especially under the GST Amnesty Scheme. Recently, the Goods and Services Tax Network (GSTN) issued an advisory highlighting common errors and how businesses can fix them.
In this comprehensive guide, we’ll walk you through the frequent mistakes found in these forms, provide simple, actionable solutions to help you avoid rejection or delays, and offer expert tips for a seamless process.
Read More: Who Manages GSTN?
Understanding SPL-01 and SPL-02
| Form | Purpose |
|---|---|
| SPL-01 | Application for revocation of GST registration cancellation under the special amnesty scheme. |
| SPL-02 | Response form to the GST officer’s notice (REG-23) seeking clarification before revocation. |
These forms are particularly relevant for businesses whose GST registrations were cancelled due to non-compliance and now want to restore them under the revocation window provided by CBIC. Filing them correctly ensures a smoother process and prevents unnecessary delays or rejections.
Common Errors in SPL-01/SPL-02 Applications
| Error Type | Issue | Solution |
|---|---|---|
| Incorrect Selection of Reason | Many users select irrelevant reasons for revocation, leading to rejection. | Select the correct reason, such as “Filed pending returns under the Amnesty Scheme.” |
| Mismatch in ARN & Date Details | Wrong ARN numbers or mismatched application dates from previous filings. | Cross-verify your ARN from the GST portal’s track application section before inputting. |
| Uploading Incomplete Documents | Missing crucial documents like proof of payment or reconciliation reports. | Upload all required documents, including payment challans and return filings. |
| Failure to Explain the Reason Clearly in SPL-02 | Vague or copy-paste responses often lead to rejection. | Provide a clear, concise explanation addressing the officer’s concern in REG-23 with supporting proof. |
| Use of Unauthorized Digital Signatures | Using DSC/EVC of someone not listed as an authorized signatory. | Always use the DSC or EVC of the registered signatory. |
| Not Checking the Application Status Regularly | Many applicants forget to track their application status, missing important updates or further clarifications requested by the officer. | Regularly check the status in the GST portal and respond promptly to any notices. |
| Incorrect Bank Details | Submitting incorrect bank details may lead to verification failure. | Ensure that the bank details match the ones registered with GST. |
| Failure to Attach Reconciliation Reports | Businesses sometimes upload return summaries but omit payment proofs or reconciliations. | Attach reconciliation reports along with payment proofs to establish compliance. |
| Delays in Responding to REG-23 Notice | Some businesses fail to respond within the stipulated timeline, leading to automatic rejection. | Respond promptly with accurate and complete details before the deadline. |
| Inconsistent Return Filings | Differences in return filings and actual tax payments may raise red flags. | Ensure that your filed returns match the tax payments made to avoid complications. |
| Ignoring Previous GST Notices | Failure to respond to past GST notices may lead to rejection. | Address any pending compliance issues before applying for revocation. |
Step-by-Step Fixes as per GSTN Advisory
- Log in to the GST portal.
- Navigate to “Services” → “Registration” → “Application for Revocation of Cancellation.”
- Choose SPL-01 if applying under the amnesty scheme.
- Fill in details carefully – Double-check ARN, GSTIN, and reason for revocation.
- Attach correct and complete documents in PDF format, including proof of payment and return filings.
- Sign and submit using an authorized DSC or EVC.
- Regularly check the application status for any additional queries from the officer.
- If you receive REG-23 notice, respond via SPL-02 with a clear explanation and supporting documents.
- Follow up with the GST officer if necessary, ensuring all communications are documented.
- Ensure reconciliation of previous filings to avoid discrepancies in tax history that may cause rejection.
- Maintain a checklist before submission to confirm all fields and documents are correctly filled.
- Seek professional advice if unsure about any step to prevent costly mistakes.
- Use GST compliance software to track filings, payments, and notices systematically.
Read More: GST Registration Rejection: Reasons, Consequences & How to Fix It
Additional Tips for Smooth Processing
- Ensure Timely Submission: The revocation process is time-sensitive. Submit forms before deadlines to avoid further complications.
- Use a Professional for Guidance: If unsure, seek advice from a tax consultant to ensure error-free submission.
- Maintain Copies of Submissions: Keep digital and physical copies of all documents submitted for future reference.
- Stay Updated with GST Notifications: Regularly check updates from GSTN and CBIC to ensure compliance with the latest guidelines.
- Avoid Multiple Submissions: If an application is already in process, wait for an official response before submitting a new one to avoid conflicts.
- Reconcile Past Dues Before Filing: Ensure that all outstanding returns and tax payments are cleared before applying for revocation.
- Seek Clarifications in Advance: If in doubt about form details, reach out to the GST helpdesk before filing to prevent errors.
- Set Up Automated Reminders: Missing deadlines can cost businesses their GST registration. Automate reminders for tax filings and compliance deadlines.
- Monitor GST Notices Proactively: Businesses should consistently check their GST profile for any notices or pending compliance issues.
Final Thoughts: Accuracy Is Key
Reviving your GST registration under the amnesty scheme is a golden opportunity. But simple errors in SPL-01 or SPL-02 can delay the process or lead to rejection.
At CaptainBiz, we understand how complex compliance can be. That’s why our GST billing software not only helps generate compliant invoices and reports but also keeps your tax history organized—so you’re always ready for form submissions like these.
Stay compliant. Stay updated. And if you need a smarter way to manage GST, CaptainBiz is here to help.
FAQs
1. What is the purpose of SPL-01 and SPL-02 forms in GST?
SPL-01 is used for applying for revocation of GST registration cancellation under the special amnesty scheme, while SPL-02 is a response form to the GST officer’s notice (REG-23) requesting additional clarification.
2. Why do applications for GST registration revocation get rejected?
Common reasons include incorrect selection of reasons for revocation, missing documents, unclear explanations in SPL-02, incorrect bank details, and failure to respond to REG-23 notices on time.
3. How can I check the status of my SPL-01 application?
You can log in to the GST portal, navigate to “Track Application Status” under the Services tab, and enter your ARN (Application Reference Number) to check the latest updates.
4. What supporting documents are required for SPL-01/SPL-02 applications?
Required documents include proof of tax payment (challans), GST return filing receipts, a reconciliation report, bank details, and a clear explanation addressing the GST officer’s notice.
5. How long does it take for SPL-01/SPL-02 applications to be processed?
The processing time depends on the GST officer’s review, but typically it takes 7-15 days. If additional clarification is required, responding to REG-23 on time can speed up approval.
6. What should I do if my SPL-01 application is rejected?
Identify the reason for rejection from the GST portal, correct errors, and reapply with accurate details and complete supporting documents. Seeking professional guidance can help avoid further issues.
7. Can I reapply for revocation under the GST Amnesty Scheme if my previous application was rejected?
Yes, as long as the amnesty scheme window is open, you can reapply by correcting previous mistakes and ensuring compliance with all requirements.
