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<h1>Waiver of interest and penalty: new electronic procedure enables standardized applications, notices, and orders to conclude tax demands.</h1> A comprehensive procedural framework (new Rule 164) prescribes electronic applications (FORM GST SPL 01/SPL 02), supporting documents, payment and deduction rules, timelines for officer action, notice and reply forms, deemed approval if inactive, and template orders for acceptance or rejection to govern waiver of interest and/or penalty under section 128A in respect of demands issued under section 73; related rules and forms throughout the CGST Rules are amended to insert references to section 74A, adjust invoice and filing time limits, revise refund and pre deposit computations, and update suspension and cancellation templates.
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