Waiver of interest and penalty: electronic application and payment conditions enable closure of specified GST demands under procedural safeguards. Procedure prescribes electronic applications for waiver of interest or penalty under section 128A using FORM GST SPL-01 or FORM GST SPL-02, requires tax payment by crediting the electronic liability register or via FORM GST DRC-03 with subsequent FORM GST DRC-03A for credit, and conditions eligibility where notices/orders mix periods by requiring prescribed payments. Time limits include generally three months from the notified date and six months for certain re-determination cases. Applicants must withdraw or limit appeals to qualify. Proper officers issue notices of proposed rejection, allow one-month replies, issue acceptance or rejection in prescribed forms, and failure to act within time results in deemed approval.