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<h1>GST Waiver Scheme Introduced: Taxpayers Can Avoid Interest and Penalties by Paying Full Tax by March 31, 2025.</h1> The GST Council has introduced a waiver scheme to reduce tax disputes, waiving interest and penalties for demand notices or orders under Section 73 of the CGST Act for fiscal years 2017-18, 2018-19, and 2019-20, provided the full tax is paid by March 31, 2025. Rule 164 outlines the procedural guidelines, effective November 1, 2024. Taxpayers must apply using FORM GST SPL-01 or SPL-02 on the portal within three months of notification. These forms will be available in January 2025. Tax payments can be made via the payment towards demand facility or Form GST DRC-03, with specific linking requirements for previous payments.