Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Taxpayers can file applications under the waiver scheme using Forms GST SPL 01 and GST SPL 02 on the GST portal. To be eligible, appeals against the demand order/notice/statement must be withdrawn. For appeals filed before 21.03.2023, taxpayers must request withdrawal from the Appellate Authority, which will forward it to GSTN. Difficulties can be reported by raising a ticket under "Issues related to Waiver Scheme" on https://selfservice.gstsystem.in.
Taxpayers can file applications under the waiver scheme using Forms GST SPL 01 and GST SPL 02 on the GST portal. To be eligible, appeals against the demand order/notice/statement must be withdrawn. For appeals filed before 21.03.2023, taxpayers must request withdrawal from the Appellate Authority, which will forward it to GSTN. Difficulties can be reported by raising a ticket under "Issues related to Waiver Scheme" on https://selfservice.gstsystem.in.
Note: It is a system-generated summary and is for quick reference only.