Difference Between SPL-01 and SPL-02 Forms for the 128A Waiver
GSTZone Desk · Updated 2026
Short answer
Form SPL-01 is used where NO order has been issued yet — you’ve only received a notice or statement. Form SPL-02 is used where a demand ORDER has already been passed against you. The form you use depends entirely on how far your case has actually progressed, not on any choice you make.
In detail
Rule 164 draws this distinction based on the STAGE of the proceeding at the time you apply, not on the nature of the underlying dispute. If the department has only issued a Section 73 notice or a statement, and no order determining the tax has been passed yet, SPL-01 is the correct form.
If the process has moved further along and an actual order has already been issued (including cases where an appellate order or a redetermination order exists), SPL-02 is the correct route instead — since at that stage there’s a specific determined liability to reference, along with proof of payment against that specific order.
A practical detail that trips people up on SPL-02 specifically: if the tax payment was made through Form DRC-03 rather than directly against the order’s liability, an additional form (DRC-03A) is needed first, to formally credit that DRC-03 payment against the order’s liability in the Electronic Liability Register, before SPL-02 can be filed.
GSTZone tip
Check exactly what stage your specific case is at — notice-only versus order-already-issued — before choosing which form to prepare; filing the wrong form for your case’s actual stage is a straightforward, avoidable rejection reason.
Related questions
What if my case has both an original order and a later appellate order?+
Rule 164 covers this scenario specifically — where a further order exists (say from an appellate authority) without a Tribunal order yet, SPL-02 is filed against the most relevant order for your specific situation.
Is there a different processing timeline for SPL-01 versus SPL-02?+
Both generally follow the same officer response timeline under Rule 164 — an order within three months of the application (or the reply to an SPL-03 notice, if one is issued), regardless of which form was filed.
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