GST Interest and Penalty Waiver Scheme u/s 128A: Know Guidelines for Completing Questionnaires in Form SPL-02

The GST interest and penalty waiver scheme under Section 128A has specific guidelines for completing questionnaires in Form SPL-02. This scheme is designed to ease the financial burden on taxpayers by offering relief in the form of interest and penalty waivers for non-compliance under the Goods and Services Tax (GST) regime. Taxpayers who have outstanding dues and wish to avail of this waiver scheme must accurately complete the Form SPL-02, which includes a detailed questionnaire about the taxpayer's financial history, current liabilities, and other relevant details. Proper submission of this form is crucial to receiving the benefits under the waiver scheme.