Waiver of interest and penalty on specified GST demands where full tax is paid by the notified date, subject to conditions. Waiver of interest and penalty is available for specified GST notices, statements and orders for tax periods from 1st July, 2017 to 31st March, 2020 where the full tax mentioned is paid by the Government notified date; such payment deems the proceedings concluded and relieves the taxpayer from interest and penalty, subject to prescribed conditions and exclusions for erroneous refunds and unwithdrawn appeals, and requires payment of any additional tax ordered on appeal or revision within three months to maintain the concluded status.