Section 128A waiver clarifies GSTR-3B payments, prescribed payment modes, and mixed-period appeal procedures under APGST. Section 128A and Rule 164 are clarified for availing waiver of interest or penalty, or both, on Section 73 demands for 1 July 2017 to 31 March 2020. Tax paid through FORM GSTR-3B before 1 November 2024 is treated as eligible where intended towards the relevant demand, while post-commencement claims must follow the prescribed payment modes. For notices or orders covering both covered and uncovered periods, the taxpayer may file FORM SPL-01 or FORM SPL-02 after paying the covered-period liability and intimate the appellate forum of the intention not to pursue the appeal for that period.