The Goods and Services Tax Network (GSTN) has issued an additional advisory detailing the steps to file the Form SLP -02, which is a form required to be filed for availing the interest and penalty waiver scheme under Section 128A of the GST Act. The GSTN has also detailed the guidelines for how to answer those questionnaires. QUESTIONNAIRES AND GUIDELINES TO FILE Whether the demand order is issued through the GST portal? If DRC 01/07/APL 04 is issued through the GST portal, ‘Yes’ has to be selected.

In case the demand order is not issued through the GST portal i.e. issued manually by the tax department and DRC 01/07/APL 04 is not available in the GST portal, the taxpayer will be required to select ‘No’. Whether any appeal application was filed against the order? If any appeal application is filed against the DRC 07/APL 04 order before the First Appellate authority or the High Court, then ‘Yes’ has to be selected. Whether any application filed for the withdrawal of appeal?

This question will be shown only if, ‘Yes’ is selected for Sl. No. 2 If Yes is selected for Sl. No. 2 and if the taxpayer has filed an application for withdrawal of the said appeal filed against the demand order, then ‘Yes’ has to be selected. If the taxpayer has not filed any application for withdrawal of appeal, then ‘No’ has to be selected. Whether the appeal or writ petition against the order has been withdrawn before the appellate authority, Appellate Tribunal, High Court, or Supreme Court? This question will be shown only if, ‘Yes’ is selected for Sl. No. 3 If any appeal filed against the DRC 07/APL 04 and the same is withdrawn, then ‘Yes’ has to be selected. Whether the order issued under either Section 73 and/or Section 74? Select Yes or No (As per the Original demand order) Whether the order is covered under Section 75? Select Yes or No (As per the Original demand order)