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of <h1>Section 128A: New Rules for Closing GST Proceedings and Waiving Penalties Start November 2024. Apply Electronically.</h1> The procedures and conditions for closing proceedings under Section 128A related to demands under Section 73 of the GST Act, effective from November 1, 2024. Eligible individuals can apply for waivers of interest or penalties via electronic forms GST SPL-01 or GST SPL-02, depending on the nature of the demand. Applications must be accompanied by evidence of tax payment and withdrawal of any pending appeals. The proper officer has a specified timeframe to accept or reject the application, with provisions for appeals against rejections. Failure to meet payment deadlines may void the waiver benefits. Notifications and circulars provide additional guidance on the process.
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