<h1>Waiver of interest and penalty under section 128A requires FORM GST SPL 01 with notice details, declarations, and payment proof.</h1> FORM GST SPL 01 enables application for waiver of interest and/or penalty under Section 128A in respect of notices or statements under Section 73 by furnishing applicant identification, notice details, a tabulation of demanded amounts with segregation for tax, interest, penalty and ITC items allowable under sections 16(5)/(6), declarations regarding writ petitions and non appeal undertakings, verification by an authorised signatory, and supporting documents including proof of payment and writ withdrawal where applicable.