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<h1>Waiver of interest or penalty under Section 128A clarified for GST demands, payment conditions, and application procedure.</h1> Section 128A and Rule 164 are clarified for waiver of interest or penalty or both on section 73 demands for FYs 2017-18 to 2019-20. The circular explains eligible case categories, filing of FORM GST SPL-01 or SPL-02 within the prescribed time, withdrawal of pending appeals or writ proceedings, and the requirement of full tax payment before seeking waiver. It also details payment modes, adjustment of amounts already paid through DRC-03, deductions for sums no longer payable under the retrospective amendments to section 16, and the processing, approval, rejection, and appeal procedure.
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