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<h1>Apply for Waivers on GST Portal: Section 128A Outlines Process for Closing Proceedings & Demands Under Section 73</h1> The Central Goods and Services Tax Rules, 2017, outline procedures for closing proceedings under section 128A concerning demands issued under section 73. Eligible individuals can apply electronically for waivers of interest or penalties using specific forms on the GST portal. Applications must include details of notices, orders, and payments made. Conditions include full payment of demanded taxes and withdrawal of any related appeals. The proper officer reviews applications and issues orders to approve or reject waivers. If no decision is made within specified timeframes, applications are deemed approved. Failure to meet payment conditions voids any granted waivers.