Waiver of interest and penalties: state notifies payment deadlines to qualify under Section 128A of the GST Act. Notification sets dates for payment to qualify for waiver of interest and penalties under Section 128A of the Gujarat GST Act for two classes of registered persons: those issued a notice, statement or order referenced in the section, and those whose tax is redetermined by a proper officer following appellate direction; the latter have a six month window from the redetermination order. The notification becomes effective from the commencement date in November 2024.