SPL-02 are now being successfully filed on GST Portal.
Filing Process is easy & user friendly. Here is the complete procedure with Screenshots for filing SPL-02 for availing benefit of Waiver Scheme u/s 128A 
User Services->My Application->New Application under Apply for Waiver Scheme 
1.Basic Details
2.Details of Demand Orders – On selection of Order ID, details will get Auto populated
3A. Amount Demanded in Order – Auto populated (It is strictly advised to check auto populated figures from Order)
3B. Out of 3A, ITC denied on account of S.16(4) & Subsequently eligible under S. 16(5) & 16(6) shall be entered here. This amount shall be deducted from Demand for calculation of Tax payable for availing waiver u/s 128A, as such amt is no more payable. Eg. Tax as per Demand Order 10 Lac Out of this, 4 Lac is ITC denied due to S.16(4) but now available as per 16(5) & 16(6). This 4 lacs need to be entered in 3B. Tax Payable shall be 6 lacs (10-4)
4. Amount paid against Demand Order
Cr. Entries through which Tax has been paid are visible
Supporting Documents
Self Certified Order
Copy Proof of Withdrawal of Appeal (if applicable)
Proof of Payment – Excerpt of Electronic Liability Ledger displaying payment entries has been uploaded by me.
Declarations
Read the declarations carefully, tick all declarations and File the Application. 
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