b. 在 “我的申请” 页面上，纳税人必须从可用的下拉列表中选择 “根据第128A条申请豁免计划” 选项。
c. 如果纳税人想提出新的利息和罚款豁免申请，纳税人可以点击 “新申请” 按钮。
d. 点击 “新申请” 后，纳税人将可以选择提交商品及服务税 SLP-01 表格（尚未上线）或 SLP-02 商品及服务税：
e. 点击 “创建申请” 后，纳税人需要回答以下问卷：
Question
Impact
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 issued manually and not through the GST portal then the taxpayer will be required to select ‘No’.
Whether any appeal application 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 the taxpayer has filed application for withdrawal of appeal then ‘Yes’ has to be selected. Otherwise, the taxpayer shall select “No”.
Whether the appeal or writ petition against the order been withdrawn before the appellate authority, Appellate Tribunal, High Court, or Supreme Court?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 If any appeal filed against the DRC 07/APL 04 and the same is withdrawn, then ‘Yes’ has to be selected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 covered under Section 75?
Select Yes or No (As per the Original demand order)
Whether the Demand order includes any Erroneous Refund?
Select Yes or No (As per the Original demand order)
f. 回答所有问题后，单击 “下一步” 按钮后，将显示商品及服务税 SLP-02 表格的详细申请表。
Online Demand order (DRC-07/ APL 04) and payment made through “Payment toward demand” option on GST portal
The details of payment made against the demand will auto populate.
Online Demand order (DRC-07/ APL 04) and payment is made using DRC-02 under “voluntary”
The taxpayer is first required to map the payment made using DRC 03 with the demand order using the Form GST DRC 03A at following path: Services >> User Services >> My Applications >> FORM GST DRC-03A. After mapping, the details of the payment made will be auto populated in the Table 4 of SPL 02.
Demand order issued manually and payment is made through GST DRC-02
The DRC 03s filed by the taxpayer will be available in the dropdown of the field “Acknowledge Reference Number”. The applicant has to select the relevant ARN of DRC 03. Also, multiple DRC 03s can be selected.
g. 上传支持文件： 提交完整表格后，纳税人必须上传强制性文件以及其他相关的证明文件。最多可以上传五个文档，每个文档的大小限制为 5 MB。
f. 上传所有文件后，纳税人可以通过数字签名或电子验证码提交表格。ARN 将在成功提交表格后生成。
CA Sachin Jindal
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